Tax return and "PEA" (French share account) in Australia

Hi everyone, I would like to know if a "PEA" has to be included in tax returns in Australia. I am an Australian Resident for tax purposes.

A "PEA" or Plan d'Épargne en Actions, is a tax-advantaged investment account available in France. In English, it's commonly translated as a "French share account" or "equity savings plan." Essentially, it's a type of investment account that allows individuals to invest in stocks and other eligible securities while benefiting from tax advantages. For example, if closing a PEA after 5 years, there is exemption of capital gains tax on any profits made within the account. This means that any gains you've earned from your investments during the period the PEA was open are not subject to capital gains tax when you withdraw the funds. While capital gains tax is waived, social security contributions (prélèvements sociaux) are still applicable (17.2% rate).

My other question is how to declare the gains since banks don't issues "IFU" at the end of the financial year AND the financial year in France runs as a calendar year, as opposed to Australia, where financial years start on July 1st and end on June 30st.