Do a simple search on Google if you are still doubtful.There is...

Do a simple search on Google if you are still doubtful.

There is even a 'wash sale rule' which disallows deductions for losses incurred with a share sale if the same share is rebought within 30 days. I believe this is for the US however the ATO has covered similar grounds.

Do not think that the Tax Office has not covered such a simple tactic like this.

I don't know exactly how many days the ATO requires for it to be a 'safe trade', your best bet is to obtain a private ruling.

If your taxation advisor is advising you to sell a share before year end and rebuy it as soon as it's the new financial year, I recommend you go to larger accounting firm to seek confirmation.