Ann: Galaxy signs long term Offtake Agreements for Mt Cattlin, page-230

I can only help you with what I do and I am not sure that this is what you are asking.

Shorting your own shares means to sell and buy back the same company you own. I tend to try and pick my days so I end up with the same amount of shares every day

Eg 50,000 shares purchased $2.00

Identify 30,000 shares of that as LT holdings at date of purchase. $60,000

From ATO ("A taxpayer then is able to identify which shares are being appropriated to a particular sale transaction") It cost me money to find this but I can give you a hint. Search shares can be specifically identified

Sell and buy as many shares as you like as long as you don't go below the 30,000 LT holdings in the 12 months you are claiming the 50%.
eg I short 20,000 @ 2.60 and buy 20,000 back @2.50, Just made $2k minus commissions without touching LT holdings. I do that multiple times but never hold below the 30,000 LT shares.

Share price now $4
LT 30,000 shares x 4=$120,000 (held for at least 12 months from identified date of purchase, 1/2 your CGT on $60k profit)
DT 20,000 shares x average= $XXXXX (Profit taxed at full marginal rate in that FY)

If I gave you any more information my accountant would disown me. Hope this helps.