what is worst case , page-21

I asked my tax accountant if I can write off PLV even though I don't have any sell certificates, as its unlisted and broke, and he said GO FOR IT sure why not.
So I don't care if there has been no OFFICAL 100% confirmation that PLV is officially broke, its been what 3yrs its been delisted, im writing it off.
If the ATO do a thourough check they will see PLV is a dead duck and delisted yrs ago with no news from the company.