feat(portfolio): add Australian CGT Calculator with 50% discount - Issue #32 (66 tests)
Implements comprehensive Australian Capital Gains Tax calculator:
- CGT calculation with 50% discount for assets held >12 months
- FIFO (First In, First Out) cost basis matching
- Australian financial year support (July 1 - June 30)
- Capital loss tracking and carry-forward
- Tax year summary generation
- ATO-compliant tax report generation
- Foreign currency conversions
- Unrealised gains calculation
Classes:
- CGTMethod enum (discount, indexation, other)
- AssetType enum (shares, ETF, crypto, property, etc.)
- CGTAssetAcquisition dataclass (cost base parcel)
- CGTDisposal dataclass (sale record)
- CGTEvent dataclass (gain/loss event)
- TaxYearSummary dataclass (annual summary)
- AustralianCGTCalculator class (main calculator)
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Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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