Hi - Back in early 2013 I mined some Dogecoin, into a personal wallet, then moved it to an online exchange for storage. Unfortunatly the exchange was hacked and closed down (BTER), the crypto having no value at the time I took it as a lesson learned and forgot all about it (and lost my old wallet details). Fast forward to 2021, Dogecoin shot up in value I went about researching what happened to BTER more in-depth. Turns out it became Gate.io and old accounts were partially recovered over to that service. After the lengthy authentication pocess they gifted me some Dogecoin a few days ago.
My question is, I lost my old coin, then was gifted back some coin years later, would I take that as the value of the coins when I recieved them from the new exchange and now count capital gains / losses based on the gift value? I have sinced moved these coins to a reputable Australian exchange.