for those complaining, page-15

George216
I agree that a 1c loss on 1,000,[email protected] down to 4.5c is 10k. This Capital loss will carry forward if you have no other Capital gains to offset it against. Shares are sold, gone, game over.
The example seems to suggest that you record the loss and STILL own the shares, then when they hit 10c you deduct the initial purchase($55k) to leave 45k profit, THEN deduct the 10k loss to leave 35k and then apply any 50%CGT rule if owned over a year. Is that what you're trying to say???
If so, not possible. A loss/gain is recorded once an asset is disposed.