Commonwealth Consolidated Acts Commonwealth Consolidated ActsA * CGT asset is a 165 - CC tagged asset of a company at a particular time if, and only if:
(a) that time is at or after the most recent * changeover time (if any) for the company; and
(b) at that changeover time, the company had an unrealised net loss under section 165 - 115E; and
(c) the asset is covered by subsection 165 - 115A(1A) as applying to that changeover time; and
(d) the company would not, at that changeover time, satisfy the maximum net asset value test under section 152 - 15; and
(e) if the company has chosen under subsection 165 - 115A(1B) in relation to that changeover time--the company * acquired the asset for $10,000 or more.