What would the rule of thumb be? The ATO would have to see the...

What would the rule of thumb be? The ATO would have to see the companies assets (other entities shares held) on its register and determine if the time period held has been one forever or merely for spec gain. And if there are a 'mix' of shares say 20 of which 15 are tightly held and 5 have been purchesed based on a spec gain for say 13 months?

I dont think bnb are a mini mbl. But yes I see the point. What I wanted to know in your opinion would you consider them a buy or add them on as drp, current environment?