Cost base calculations

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

You must recalculate the first element of the cost base and reduced cost base of your remaining original interests in the head entity and calculate your new interests in the demerged entity. You must make these calculations whether you choose rollover or not, or if no CGT event happens to your original interests under the demerger.

The calculation will depend on whether you have pre-CGT original interests in the head entity.