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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-53  Scrip for scrip roll-over  

 View history reference [No equivalent]

Scrip for scrip roll-over
ItemIn this situation:Element affected:See section:
1Interest is acquired by an entity where there is a roll-over under Subdivision 124-M and there is a significant or common stakeholder under an arrangementFirst element of cost base and reduced cost base124-782
.......... .
2Equity or debt is acquired by a member of a wholly-owned group under that arrangement from another member of the groupFirst element of cost base and reduced cost base124-784
.......... .
2AInterest is acquired by an entity where there is a roll-over under Subdivision 124-M and the arrangement is taken to be a restructureFirst element of cost base and reduced cost base124-784B
.......... .
3You exchange an interest you acquired before 20 September 1985 for an interest in another entityThe total cost base and reduced cost base124-800


 



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