If it becomes a PDF during an income year, it works out its net capital gain and net capital loss for the income year in a special way. (ato.gov.au)
You may offset that gain with net capital losses from the current or prior years. (moneysense.ca)
Net capital losses up to $ 3,000 can be deducted in a given tax year and, anything over that amount can be carried over into future tax years. (valuepenguin.com)