Nope.
you can when it is no longer a "real and proper" company (deregistered by the aussie govt ASIC/administrator bloke writes the no worth letter) or you get rid of the asset (have a capital gains event) by sale or transfer.... to friends, family, enemies, delisted.com.au etc
whilst you own it you are stuck....... thanks to F bloke.
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Nope.you can when it is no longer a "real and proper" company...
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