Ann: Lukoil Proposal Not Proceeding, page-9

You cant claim a tax loss just because a company delists.
You have to wait (years) until an adminstrator winds up the company and sends you a letter advising you wont be getting any money.

Best outcome for those wanting to utilise their loss here is for the WPL deal to proceed, FAR relist and sell their FAR shares for say 0.5-1c before 30 June.

If FAR delist and/or go into administration because the WPL deal falls through it will likely be years before a tax loss can occur. It certainly wont happen this financial year.