Media Reports, page-1406

What happens in the lead-up to 30 June is that some people, particularly in the resources sector, have made large gains on holdings, (say eg CHN Chalice Mining) during the year and taken profits that would be taxable. They may have unrealized losses on a stock like SYR. If they sell it before 30 June. They can then offset that loss against the gain on the profit before CGT is assessed.

They can buy back in after a period if they wish. A so call wash sale. I.e. selling and buying back on the same day by the same entity is not allowed*. To wait till right before the end of June may magnify the effect.

If you mean management strategic plan. They've bitten the bullet-raising convertible notes some of which are likely to be converted into equity believing that a bigger spherical graphite plant will lock in profitability when a shortage of quality s. graphite is extant. I think they're right but with significant ouch for me so far.

Sorry for the bit that you already know.

All IMVHIO.
* not tax advice consult your tax adviser.