https://www.ato.gov.au/General/Capi...n-a-company-in-liquidation-or-administration/
This link is from the ATO.
"You may be able to claim a capital loss if you're:
Obviously this hasn't happened yet so I suspect it won't be until FY19 that people can crystalise the capital loss.
- a shareholder, and a liquidator or an administrator of a company declares in writing that they have reasonable grounds to believe there is no likelihood that shareholders will receive any further distribution for their shares"
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