Demergers | |||
Item | In this situation: | Element affected: | See section: |
1 | There is a roll - over under Subdivision 125 - B after a demerger | First element of cost base and reduced cost base of new interests and remaining original interests | 125 - 80 |
2 | There is a CGT event under a demerger but no roll - over under Subdivision 125 - B | First element of cost base and reduced cost base of new interests and remaining original interests | 125 - 85 |
3 | There is a cost base adjustment under Subdivision 125 - B but no CGT event under a demerger | First element of cost base and reduced cost base of new interests and remaining original interests | 125 - 90 |