Actually this link seems to sum it up very well:
http://www.e-mailmarketing.com.au/cfitenterprises/WHKNTHNSW/Oct10/WHK_NNSW-Oct10_TaxShares.html
Biggest advantage seems to be that you can offset losses against gains in other revenue (such as job income or other investments) within the current year. But it looks like on the flip side you also need to pay on nominal share gains at the end of the financial year regardless of whether its been realised or not.
gamesmanship, page-36
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