Hi Mattao, ASF has relpyed, for larger investors (funds) etc the 45 day rule is critical to an investment decision such as this one, the smaller "Mum and Dads" not so critical. Please note I am not an accountant. If you google "45 day rule" it will short cut you to the ATO section. You are right that it is not clearly understood by some bokers etc. Good luck with your holdings........alber