sameoptions are capital gains tax assetsso the 50% tax discount...

same

options are capital gains tax assets

so the 50% tax discount applies

http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s108.5.html

INCOME TAX ASSESSMENT ACT 1997 - SECT 108.5

CGT assets
(1) A CGT asset is:

(a) any kind of property; or

(b) a legal or equitable right that is not property.


Note 1: Examples of CGT assets are:

* land and buildings;

* shares in a company and units in a unit trust;

* options;

* debts owed to you;

* a right to enforce a contractual obligation;

* foreign currency.