also see this...

  1. 37,911 Posts.
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    also see this link:

    http://law.ato.gov.au/atolaw/view.htm?locid='CGD/TD33/NAT/ATO'

    4. In the past, where unidentifiable shares have been disposed of, the Commissioner has accepted 'first-in first-out' as a reasonable basis of identification. For CGT purposes, the Commissioner will also accept the taxpayer's selection of the identity of shares disposed of.
 
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