J1 Company stops being a member of a wholly owned group after a rollover

when the company stops being a member of a wholly owned group after a rollover

market value of the asset at the time of the event less its cost base

reduced cost base of the asset less that market value

J2 Change in status of a CGT asset that was a replacement asset in a rollover under Subdivision 152-E

when the change in status happens

the amount of the capital gain that you disregarded under Subdivision 152-E

no capital loss

J3 A change happens in circumstances where a share in a company or an interest in a trust was a replacement asset in a rollover under Subdivision 152-E

when the change in circumstances happens

the amount of the capital gain that you disregarded under Subdivision 152-E

no capital loss

J4 Trust failing to cease to exist after rollover under Subdivision 124-N

when the failure to cease to exist happens

for the company – market value of the asset at the time the company acquired it less its cost base at that time

for shareholder – market value of the share at the time the shareholder acquired it less its cost base at that time

for the company – reduced cost base of the asset at the time the company acquired it less its market value at that time

for shareholder – reduced cost base of the share at the time the shareholder acquired it less its market value at that time