Taxes on foreign bonds

Hello, I would like to buy foreign bonds with a foreign broker, for example Italian government bonds. It is clear to me the taxes implications on the interest, but not on the capital gain. E.g. I buy a bond for a price of 95 today. The bond has an issue price of 99.68 and a face value (at maturity) of 100. Can I ask you if I would need to pay the CGT on the 100-95 or 100-99.98? Or if having an issue price lower than the face value implies that this is an income rather than a capital gain?

Hi,

These would be classed as deeply discounted securities and you can see guidance here:

SAIM3010 - Deeply discounted securities

Thank you.