Tax question???, page-24

Not at all.

You are entitled to dispose of an asset and reacquire it. That's what the stock market is for some of us.

Plus the commissioner cannot disallow you from doing so, nor disadvantage to if you do.

You may be referring to Part IVA that addresses the commissioners powers when it comes to schemes.

This does not constitute a scheme.

The below might be interesting reading for you.

Part IVA: the general anti-avoidance rule for income tax