How to declare what is happening with Celsius

How do we declare what has happened with Celsius and Luna UST for Australian Tax purposes. I had most of my gains for the year in UST and in Celsius and now they are either gone (UST) or locked and I have no idea if I will see that money again. I assume the government will expect me to pay taxes on that, yet it could end up being a huge loss. What do I do for both these situations?