I can tell you now - that if PAS is suspended for any reason, liquidation/restructuring/merging..... then share transfers are frozen. Simple as that.
Don't believe me? Try buying or selling some.
I do agree however, that talking to the ATO is the way to go - but they'll give you an answer in ? years.....
BTW. There's a couple of companies who'll 'buy' your dud shares. Try www.claimyourloss.com.au they purport to buy your useless shares - don't know how the ATO view it, I've never tried. Good luck anyway.
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