Why not? If you have had a good year and want to defer tax you...

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    Why not? If you have had a good year and want to defer tax you nominate the highest priced buy as a sale, and the reverse in a poor year. You may also prefer to sell a recent buy and let an older gain roll over two years and past the tax threshold.

    Note: I haven't traded for over ten years so it is possible ATO has made changes.
 
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