Ann: Failure to pay annual listing fees, page-9

Seek advice from your accountant.

However, as far as I am aware, and if you are referring to claiming losses for tax purposes, then the answer is No.

Delisting by itself does not make one qualify to claim capital loss. You still own shares, but just not in a publicly listed company.

To claim the loss: There are websites likes (delisted.com.au) that buy your shares (for zero value, and I believe also a fee). That's one way to claim the loss. Other way is to wait for the administration process to conclude. If either (a) the company is wound up, or (b) administrators officially notify holders that the shares have no value, then you can claim losses in your tax. Administration process will take a long time.

I haven't been following CLI news for a long time. So I am not sure at which stage it currently is.

All personal opinion from a previous experience. Best to seek professional accounting advice.