Scrip for scrip roll - over | |||
Item | In this situation: | Element affected: | See section: |
1 | Interest is acquired by an entity where there is a roll - over under Subdivision 124 - M and there is a significant or common stakeholder under an arrangement | First element of cost base and reduced cost base | 124 - 782 |
2 | Equity or debt is acquired by a member of a wholly - owned group under that arrangement from another member of the group | First element of cost base and reduced cost base | 124 - 784 |
2A | Interest is acquired by an entity where there is a roll - over under Subdivision 124 - M and the arrangement is taken to be a restructure | First element of cost base and reduced cost base | 124 - 784B |
3 | You exchange an interest you acquired before 20 September 1985 for an interest in another entity | The total cost base and reduced cost base | 124 - 800 |