Hi No Vice,Not a substitute for your own accountant advice but a...

Hi No Vice,
Not a substitute for your own accountant advice but a couple of thoughts for you to consider.
1) The carry forward tax losses are used $ for $ against capital gains and so if you bought 100,000 PIQ @ $0.20 your cost base is $20,000 and you could sell them for say $1.40 each pocketing $140,000 with no tax payable.
2) You would then sell only shares that you had kept for more than 12 months and pick up the 50% CGT discount.
You should speak with your accountant about the tax free threshold (currently $18,200) as it may be reduced with time out of the country. Theoretically, you could realise PIQ profits at a rate of $36,400 per year if you had no other income and lived entirely in Australia.
Good luck, and check these issues with your accountant to make sure that there have been no rule changes.