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In 2024 you bought 1 ETH for A$2,000. This year you swapped it for SOL worth A$5,000 🇦🇺 You didn't cash out. You still made a A$3,000 capital gain, because a swap is a disposal. Held over 12 months, half of it goes on your return: A$1,500. Your $SOL starts life with a A$5,000 cost base.

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