1 hour ago, JohnnyBD said:

. . . definitive tax rulings, regulations and guidelines.

Key phrase.

For some time, I have thought that they are purposely vague.

1 hour ago, topt said:

If so then presumably it would also apply to any investments in stocks, funds, crypto, property.......whatever.....

The law says that capital gains from assets sold after 31/12/2023 are fully taxable at cost basis (if remitted) because unrealized gains before 01/01/2024 are not considered assessable income until the asset is actually sold (realized).