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Please explain how this is fair compared to a not so fair situation

Fair as in you not paying CGT due to accrued losses on the asset.

A not fair situation would be making losses then copping CGT in full

imply

ɪmˈplʌɪ/

verb

indicate the truth or existence of (something) by suggestion rather than explicit reference.

"salesmen who use jargon to imply superior knowledge"

synonyms: implicit, indirect, hinted, suggested, insinuated, deducible, inferred, understood; More

(of a fact or occurrence) suggest (something) as a logical consequence.

"the forecasted traffic increase implied more roads and more air pollution"

synonyms: involve, entail

imply

ɪmˈplʌɪ/

verb

indicate the truth or existence of (something) by suggestion rather than explicit reference.

"salesmen who use jargon to imply superior knowledge"

synonyms: implicit, indirect, hinted, suggested, insinuated, deducible, inferred, understood; More

(of a fact or occurrence) suggest (something) as a logical consequence.

"the forecasted traffic increase implied more roads and more air pollution"

synonyms: involve, entail

You f**ked your edit. Also, he doesn't want to imply, he just usually posts photos of his expensive assets

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