Where you choose rollover
Where you choose rollover and a proportion of your original interests are pre-CGT, the same proportion of your new interests will be treated as pre-CGT interests. It is not necessary to calculate the cost base and reduced cost base for your pre-CGT interests.
The cost base and reduced cost base of your remaining post-CGT original interests and your post-CGT new interests are calculated in the same way as the example above.
There is no change to the acquisition date of your original interests.