Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 124.1240

    If you acquire the new interest in exchange for:

  (a)   one original interest that you started to * hold before 20   September 1985; or

  (b)   2 or more original interests, each of which you started to hold before 20   September 1985;

you are taken to have started to hold the new interest (or all of the new interests) before that day.