Whoa! Slow down.
CFDs are revenue and not capital as there is no ownership of the underlying asset.
Any CFD gains and loss just form part of your ordinary income from wages, interest, dividends, business, etc.
see TR 2005/15 at the link
http://law.ato.gov.au/atolaw/print.htm?DocID=TXR%2FTR200515%2FNAT%2FATO%2F00001&PiT=99991231235958&Life=20050831000001-99991231235959
