Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If Part 3.1 or 3.3 is to apply in relation to a reset interest, the Part applies as if the interest's * cost base were increased or reduced so that the cost base just before the trigger time equals the cost setting amount worked out under section 719 - 570.
CGT provisions--reduced cost base
(2) If Part 3.1 or 3.3 is to apply in relation to a reset interest, the Part applies as if the interest's * reduced cost base were increased or reduced so that the reduced cost base just before the trigger time equals the cost setting amount worked out under section 719 - 570.
(3) If a provision of this Act (other than Part 3.1 or
3.3) is to apply in relation to a reset interest, the provision applies as if
the interest's cost just before the trigger time were equal to the cost
setting amount worked out under section 719 - 570.