Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf there is a roll - over for a * CGT event happening in relation to a * CGT asset and the first element of the * cost base of the asset is the whole of the cost base of:
(a) for a * replacement - asset roll - over, the original asset; or
(b) for a * same - asset roll - over, the CGT asset;
you index that element as if expenditure equal to the amount in that element had been incurred in the * quarter in which the CGT event happened.
Guide to Division 115
115 - A Discount capital gains
115 - C Rules about trusts with net capital gains
115 - D Tax relief for shareholders in listed investment companies