I’m in Australia so this applies to AU tax.
There’s a section in the crypto tax guide for Australia that pertains to lost key or a hacked account:
Lost, hacked or stolen crypto
If you lose your private key or your crypto is stolen, you may be able to claim a Capital Loss. To claim a Capital Loss, the ATO will require you to provide evidence such as:
- The wallet address that the key belongs to
- When you acquired the key and when you lost it
- The cost of acquiring the stolen/lost cryptocurrency
- The fact that the wallet was controlled by you
- The amount of cryptocurrency at the time that you lost the key
- That you possess the hardware where the wallet is stored
- The transactions to the wallet from an exchange which is linked to your identity
My issue is different where I sent some funds to the wrong address (contract address 
) and I can’t get my funds back. Could this also qualify as a capital loss?
Thanks