Change of name does not realise a loss. It is still the same company and you are still holding the same shares. However, getting back to the distinction between investors and traders, as a trader you can value your shares at the lower of market value on the last day of the tax year (usually 30 June) or your cost.
By the way Taxwiz - I'd suggest you read Tax Ruling TR 2008/1 before suggesting an offmarket transfer to realise a tax loss - if you make the transfer to an associated company/trust or a family member in order to realise a tax loss you may fall foul of the general anti-avoidance rules.
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