http://law.ato.gov.au/atolaw/view.htm?DocID=TPA/TA20087/NAT/ATO/00001
and
http://law.ato.gov.au/atolaw/view.htm?locid='TXR/TR20081/NAT/ATO'&PiT=99991231235958
So i say no... however maybe buying back in for $100 worth, or something, e.g a re weighting of your investments, not just to gain access to a loss.
