Despite section 40 - 205, if:
(a) under a * farm - in farm - out arrangement, you provide a part of your interest in a * mining, quarrying or prospecting right; and
(b) because of subsection 40 - 115(2), this Division applies as if you had split your interest into the part you stopped * holding and the rest of your interest;
(c) the first element of the * cost of the asset that consists of the part you stopped holding is a reasonable proportion of the amount you are taken to have paid under section 40 - 185 for any economic benefit involved in splitting your interest; and
(d) the first element of the cost of the asset that consists of the rest of your interest is the sum of:
(i) the * adjustable value of your interest just before it was split; and
(ii) a reasonable proportion of the amount you are taken to have
paid under section 40 - 185 for any economic benefit involved in
splitting your interest.