Commonwealth Consolidated Acts Commonwealth Consolidated Acts(a) you choose to obtain a roll - over under section 124 - 520 or 124 - 525 relating to * shares you have in the company on account of the following (your original assets ):
(i) your interest in the body mentioned in that section;
(ii) your other rights relating to the body mentioned in that section; and
(b) you * acquired some of your original assets before 20 September 1985 and the rest of them on or after that day.
(2) You are taken to have * acquired so many of the * shares before 20 September 1985 as is reasonable, having regard to:
(a) the number and * market value of your original assets; and
(b) the number and market value of the shares.
(3) The first element of the * cost base of each of the * shares not taken by subsection (2) to have been * acquired before 20 September 1985 (your post - CGT shares ) is such amount as is reasonable having regard to:
(a) the total of the cost bases of your original assets that you acquired on or after 20 September 1985; and
(b) the number and * market value of your post - CGT shares.
(4) The reduced cost base of each of your post - CGT shares is worked out similarly.
(5) This section has effect despite subsections 124 -
15(5) and (6).