I'm not a tax adviser, but in my opinion you would still have...

I'm not a tax adviser, but in my opinion you would still have trouble supporting a 0.001 price to the tax office through an OMT especially if it were to a related party (e.g. self to SMSF). It is all hot air this talk of worthless shares or shares worth almost nothing, just down ramping (motivation? I have no idea what makes some people tick) I've posted in the past that I would buy shares for the price of a hot lunch or what ever the poster has said, "0.001 share", but no one, no one has ever contacted me to even discuss taking their shares. So we can pretty safely assume that the "market" thinks the shares are worth more.