Capital Gains: What is the date of acquisition (or date of disposal) of an asset acquired (or disposed of) on the exercise of an option?

TD 16 is replaced by Taxation Determination TD 2017/12 Income tax: capital gains: what is the date of acquisition (or disposal) of a CGT asset acquired (or disposed of) on the exercise of an option to which Division 134 of the Income Tax Assessment Act 1997 (ITAA 1997) applies? issued on 17 May 2017.