The additional consequences in sections 615 - 50 and 615 - 55 apply if:
(a) under this Division:
(i) you are taken to have chosen to obtain the roll - over; or
(ii) you otherwise choose to obtain the roll - over; and
(b) if subparagraph (a)(ii) applies to you, you choose for these additional consequences to apply; and
(c) some or all of your * shares or units in the original entity at the time immediately before they were:
(i) disposed of as described in paragraph 615 - 5(1)(c); or
(ii) redeemed or cancelled as described in paragraph 615 - 10(1)(d);
had the character of being your * trading stock or * revenue assets; and
(d) the shares in the interposed company that you acquired in return for those shares or units have the same character.
Note 1: Apply this section separately for assets of each character.
Note 2: The CGT exemption for trading stock does not prevent you
obtaining the roll - over (see section 615 - 60).