My circumstances are different than most, but I'm a student this year so I'm happy to pay tax at 19% above 18,200 because I know that is how much I will pay. Next FY I am more likely break through the barrier through work rather than investing, so I'm happier to pay the lower marginal rate now.
In most cases it wouldn't make much sense unless you're in a similar circumstance.
SRT Price at posting:
2.8¢ Sentiment: Hold Disclosure: Not Held