again, need to look at the consistency of your trading history....

again, need to look at the consistency of your trading history. if nothing has changed from your "trader" activities, you need to justify the reasons of switching back if tax office ever decide to audit you. There are two scenarios which will often be flagged by ATO. One is when you making losses and you want to claim it against your other income (so you will say you are a "trader" running a business), the other one is when moving back from revenue account to capital account, with an intention to utilise your capital losses and re-access the benefit of capital gain discount. it will often be redflagged and trigger an audit if the tax office thinks you are trying to avoid tax.