Same rules in Oz as in UK - from https://community.ato.gov.au/s/article/a079s0000009GmxAAE/crypto-and-your-taxes#3a9b6cb2-46e7-4f60-afb4-f5be399600a4-111:
If you’re an investor and dispose crypto, this is treated as a CGT event. It includes when you:
sell, donate or gift crypto.
trade, swap or...
I am not aware of any recent changes to offsetting capital losses, you can still use them against current gains.
As for CGT only when cashing out, that's not the case - from https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100:
Individuals need to calculate their gain or...
Forms for health include option for 'Do Not Resuscitate', but you can also request that in a 'living will':
https://www.ageuk.org.uk/information-advice/money-legal/legal-issues/advance-decisions/
Also for some reason my parents nominated similarly aged friends as attorneys, who died of old age...
I have just burnt loads of worthless (almost) Solana NFTs to generate a loss for offsetting against gains. Koinly report then told me that net gains just under CGT allowance for ending tax year of £6k; new year allowance will be just £3k. That was after I entered purchase/airdrop and sale...