not sure, guess the loss would be moved forward into another year and tax office would come after you for the tax you should have paid this one.
Most likely they wont even notice, although don't they have information already on any CGT event such as a transfer of shares(they put it in automatically when I do my tax online) so they might pick up a mismatch.
You were just acting on tax agents advice, sounds reasonable to me.
Crystalling capital loss in ARI, page-19
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