Ann: Annual Report to shareholders, page-31

Fezz, it's called 'Wash Sales' and there are laws against it.
It's got nothing at all to do with a conservative accountant. It's the law.

In 2008, the Australian Tax Office (ATO) issued issued tax ruling TR 2008/1, which specifically outlaws arrangements where “…in substance there is no significant change in the taxpayer’s economic exposure to, or interest in, the asset, or where that exposure or interest may be reinstated by the taxpayer”.In other words, the ATO prevents investors from selling a stock in one financial year to take advantage of a capital loss event, only to buy that stock again in the new financial year. This is known as a “wash sale” and the ATO will disallow the loss if the sole intention of the sale was to minimise tax.