Exchangeable interests | |||
Item | In this situation: | Element affected: | See section: |
1 | You acquire shares in a company in exchange for the disposal of an exchangeable interest, and the disposal of the exchangeable interest was to: (a) the issuer of the exchangeable interest; or (b) a connected entity of the issuer of the exchangeable interest | First element of cost base and reduced cost base | 130 - 105 |
2 | You acquire shares in a company in exchange for the redemption of an exchangeable interest | First element of cost base and reduced cost base | 130 - 105 |