I have a share that has suffered a bit lately, and I can realise a useful capital loss to offset against other gains for the upcoming tax year. But I still see excellent value in the company, and would like to maintain my position. Does selling the entire share holding and then re-acquiring them constitute a tax avoidance scheme? Put another way, what is the minimum time I would need to have between the sale & purchase to suitably separate the transactions? Or is this likely to be based on the individual share, eg due to the timing of announcements to the ASX? Or, can I buy a second parcel equal to the first, and then sell the first, and assume a FIFO basis?