Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe consequences set out in Subdivision 124 - A also apply to a roll - over under this Division as if that roll - over were a roll - over covered by Division 124 (about replacement - asset roll - overs).
Note: Those consequences generally involve:
(a) disregarding a capital gain or capital loss you make from the disposal, redemption or cancellation of your shares or units in the original entity; and
(b) working out the first element of the cost base of each of your new shares in the interposed entity by reference to the cost bases of your shares or units in the original entity.