ITAA 1997 s 118-45

Income tax: capital gains: if a genuine prospector sells shares received as proceeds from the sale of rights to mine:[bull ] is any ordinary income derived from the sale of the shares exempt under section 330-60 of the Income Tax Assessment Act 1997 ; or [bull ] is any capital gain (or capital loss) made on the sale of the shares disregarded under section 118-45?