As it stands now its neither a loss or a gain because we are in limbo but if it relists on the ASX as you would of guessed thats when you have a choice to sell or hold. Untill IDC sort this out we cant offset it as a loss unfortunately.
If you made say 10k profit from one share in the tax year and lossed 4k on IDC if you were to sell them, then you would only pay tax on 6k.
And all this talk people say about a 40% capital gains tax on shares isnt correct. whatever you make it will go onto your gross income for that year and you will pay a tax rate on whatever your gross income is, as normal.
If however someone held a share for more than 12 months then only half of that profit will be liable for tax. so if someone held a share for more than a year and made 20k then they would only pay tax on 10k.
In other words after 12 months you only pay tax on half of your profit.
holding for more than 12 months can be nerve racking but its worth sticking to it for that reason.
there are other people who im sure would like to add to this comment so please feel free to do so as im not sure about the delisted .com that you mention, but someone here will.
cheers
IDC Price at posting:
0.6¢ Sentiment: None Disclosure: Not Held