Delisted.com, page-4

Bandit, the best thing you can do is seek clarification from Delisted or the ATO. I myself have used this facility for a $52K loss on View resources and had no moral problem in claiming my sale as well as the commission charged. However I have never been audited so that can't be treated as a guarantee.
My take is that the Tax department recognises the long term problems involved in these situations and has no problems with an individual transferring the future profit or loss to Delisted.
The ATO are not the bogymen that so many people make them out to be