Administrators Report, page-83

 Hi mate,

You can contact the liquidator and get in writing from them whether they expect there will be any returns on the shares or what value that they could be worth. You can then use that and revalue the shares to that amount. 

Run this past your SMSF administrator first though. In the past I recall doing that when I worked at an SMSF provider.

https://www.ato.gov.au/general/capital-gains-tax/shares,-units-and-similar-investments/investments-in-a-company-in-liquidation-or-administration/

https://www.ato.gov.au/forms/guide-to-capital-gains-tax-2017/?page=37

Cheers