Ann: ATO Class Ruling, page-10

...as long as you have them I don't think you have to do anything....
...and when you do sell them I think there's a number of ways to account for them...just do what suits you and your accountant best and it will probably go straight through.....
...I haven't done my tax yet being in Melb and lock down...but I'll probably advise my accountant what way I'd like to handle it...and take it from there...

I seem to recall Phil telling me once ...the sale of those BYEs would normally come off the cost of your MELs assuming you still had them...?