share washing

I am aware of the ATO rules regarding share washing, i.e. selling a share holding for a loss and then immediately buying it back at (roughly) the same price.

But, what if I bought a share holding equivalent to an existing holding in said stock, and then immediately sold the original holding (for a loss) ?

How does the ATO view this practice ?
I couldn't find any specific ruling to this at their website.

Thanks
--Dan