Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The transferor does not subtract anything for the * balancing adjustment events under:
(a) paragraph (a) of step 2 in the method statement in section 328 - 200; or
(b) subsection 328 - 210(2).
(2) Subsection 328 - 215(4) does not apply to the * balancing adjustment events for the transferor.
(3) A choice made by the transferor for a * depreciating asset under subsection 328 - 175(3) (about primary production assets) applies to the transferee as if it had been made by the transferee.
(4) Sections 328 - 247 to 328 - 257 have effect.