When did you sold @ 2.60 and when did you bought @ 2.15 ... and at what price did you buy the original parcel ?
Reason I ask is that, I remember reading in the ATO website that, depending on your circumstances ( e.g. maybe that you sold and bought in within a few days ... or within a month ... can't remember ), that if you sold to claim a capital loss then bought it back again in a few days ( or within a month, really can't remember ), that ATO will not allow you to claim that tax loss at all.
e.g. ATO will not allow you to claim capital losses on wash sales.
Chart, page-10563
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