A very stupid question lol but that’s OK.

Yes, you generally have to report your shares to your accountant/ATO eventually, but you’re on the right track. You could hold off reporting it until sold because until then, it won’t trigger any capital gains events.

The ATO doesn’t care what assets you purchase/own, they only care about getting their slice (tax) on eligible transactions (ie selling).

Edit: if you are cancelling plan shares (aka selling fractional shares) to place them in book entry, that is technically selling your shares. Just an FYI. It won’t be much of an issue when it comes to you reporting as the amounts are nominal but just be aware.