Any reduction in the cost base and reduced cost base of a share
or in the reduced cost base of a debt that has been made or is required to be
made under former subsection 160ZP(13) of the
Income Tax Assessment Act 1936 (as that subsection applied from time to time)
is taken to have been made or to be required to be made under section
170 - 220 of the Income Tax Assessment Act 1997 .