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Shareholders can "choose to make a capital loss" on shares acquired on or after 20 September 1985 when an administrator or liquidator declares in writing that they have reasonable grounds to believe there is no likelihood that shareholders will receive any further distribution for their shares.
A small selection of Loss Declarations are reflected in the table below. A complete list can be downloaded by clicking on the box below the Notes. Search for your company above to find under News & Events whether or not a declaration of loss has been issued.
|
Loss Declarations 1990 - 2027 Last updated: 25/08/2026 |
| Company (a small selection) | Code | Tax Year | Notes (see below) |
|---|---|---|---|
| A.B.C. LEARNING CENTRES LIMITED | ABS | 2009-10 | 1 |
| A.C.N. 004 410 833 LIMITED | ARI | 2017-18 | 4 |
| A.C.N. 059 457 279 LIMITED | MIG | 2020-21 | 1 |
| AAT CORPORATION LIMITED | AAT | 2017-18 | 1 |
| ACTIMP SYSTEMS LIMITED | 1998-99 | 1 | |
| ADVANCE HEALTHCARE GROUP LTD | AHG | 2009-10 | 1 |
| ADVANCED ENERGY SYSTEMS LIMITED | AES | 2020-21 | 4 |
| AED OIL LIMITED | AED | 2019-20 | 4 |
| AERISON GROUP LTD | AE1 | 2023-24 | 6 |
| ALAMAIN INVESTMENTS LIMITED | AMV | 2005-06 | 1 |
These companies have also been deregistered - shareholders can choose to make a capital loss when a company is deregistered, if they had not already made that choice in the income year in which the Loss Declaration was made.
Shareholders in these companies (which are in administration) who did not choose to claim their capital loss in the tax year the declaration was issued, may organise for the disposal of their shares here and thus crystallise their loss in the 2026/27 income year.
These companies subsequently emerged from liquidation. If you are a shareholder who claimed your capital loss at the time, we suggest you seek independent professional advice relative to your current shareholding (if one).
To our knowledge, these companies are in liquidation. If you are a shareholder and did not choose to make a capital loss in the income year in which the Loss Declaration was made, you will have to wait until the company is deregistered to claim your loss.
A loss declaration was issued for these companies during 2022/23 and the loss can be claimed in respect of the specified securities in the 2022/23 tax year.
A loss declaration was issued for these companies during 2023/24 and the loss can be claimed in respect of the specified securities in the 2023/24 tax year.
A loss declaration was issued for these companies during 2024/25 and the loss can be claimed in respect of the specified securities in the 2024/25 tax year.
A loss declaration was issued for these companies during 2025/26 and the loss can be claimed in respect of the specified securities in the 2025/26 tax year.
A loss declaration was issued for these companies during 2026/27 and the loss can be claimed in respect of the specified securities in the 2026/27 tax year.
The Australian Taxation Office says "you choose to make the capital loss in the income year the administrator or liquidator declares the shares worthless or the financial instruments to have no value or negligible value. You indicate that you have chosen to make the capital loss by the amounts you show at the capital gains tax question on your tax return for that year.
If you don’t choose to make the capital loss in that year, you won’t make a capital loss until the share or financial instrument is disposed of....." Disposal meaning the sale of the securities (see "Sell your worthless shares") and is deemed to also include the deregistration of a company. Shareholders should see Deregistered companies for a list of such companies, deregistered over the past 35 years.
Declarations have been made for a number of companies that have gone into administration or liquidation over the past thirty-five years. These declarations and many others can be printed off at this site by searching on the individual companies using the search bar above.
The deregistration of a company is also a CGT event enabling the crystallisation of a capital loss.
Where shareholders still have a capital loss to claim for a company not featuring in the list above, they should firstly check the individual company's record (by searching on the company name or code above) to see if their company has been deregistered.
View the complete list of Deregistered Companies over the past 35 years →
CGT Event G3 occurs when an administrator or liquidator declares shares or financial instruments worthless or of negligible value. Making this choice allows you to claim a capital loss equal to the reduced cost base of your securities.
Section 104-145
CGT event G3 happens if you own shares in a company, or financial instruments issued by or created by or in relation to a company, and a liquidator or administrator of the company declares in writing that the liquidator or administrator has reasonable grounds to believe (as at the time of the declaration) that:
The time of the event is when the declaration was made.
Examples of financial instruments referred to in subsection (1) are:
You can choose to make a capital loss equal to the reduced cost base of your shares or financial instruments (as at the time of the declaration).
If you make the choice, the cost base and reduced cost base of the shares or financial instruments are reduced to nil just after the declaration was made.
Note: This is for the purpose of working out if you make a capital gain or loss from any later CGT event in relation to the shares or financial instruments.
You cannot choose to make a capital loss if:
You cannot choose to make a capital loss for a share, or a right to acquire a beneficial interest in a share, if:
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deListed and InvestoGain are largely the result of voluntary effort. We welcome input and updates from investors, company officers, insolvency practitioners, regulatory bodies, registries and others to admin@delisted.com.au.
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