If a beneficiary of the trusts makes adjustments under section 126- 245 or 126-250 to the * cost base and * reduced cost base of the beneficiary's * membership interests in relation to the * CGT event that is:
(a) the creation of the receiving trust over the roll-over asset; or
(b) the transfer of the roll-over asset to the receiving trust;
no other adjustment is to be made under this Act to those cost bases and reduced cost bases because of something that happens in relation to that event.
Note: This section prevents the general value shifting regime from applying in relation to the event because sections 126- 245 and 126-250 deal with any value shift that might occur.