No such specific rules in Aus. It is all about the intent and many will have their own opinions and interpretation.
Best to look at the ATO ruling and be comfortable with the reasons for any sale / purchases......
https://www.ato.gov.au/law/view/document?src=qa&pit=99991231235958&arc=true&start=1&pageSize=10&total=1&num=0&docid=TXR%2FTR20081%2FNAT%2FATO%2F00001&dc=false&qaid=qa_pbr&stype=find&cat=E%2BF&tm=phrase-docref-TR%202008%2F1#P1
No such specific rules in Aus. It is all about the intent and...
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