Re: "1. Lowers the cgt to my estate on my demise."
Just check the ATO website re: deceased estate and capital gain/shares.
https://www.ato.gov.au/general/capital-gains-tax/deceased-estates-and-inheritances/deceased-estates-and-capital-gains-tax/
"If you're a beneficiary or legal personal representative, you are taken to have acquired the asset on the day the person died, but CGT does not apply when you acquire the asset. CGT may apply if you later dispose of the asset. The date of the person's death may be relevant when you calculate the capital gain."
https://www.ato.gov.au/general/capital-gains-tax/deceased-estates-and-inheritances/deceased-estates-and-capital-gains-tax/#Disposingofassetsfromadeceasedestate
"Disposing of assets from a deceased estate"
"If you sell an asset you've inherited – other than a dwelling – the normal CGT rules apply."
"the first element of your cost base and reduced cost base is taken to be the deceased’s cost base and reduced cost base for the asset on the day they died."
