Income Tax Assessment Act 1997
|Item||In this situation:||Element affected:||See section:|
|1||You acquire shares in a company in exchange for the disposal of an exchangeable interest, and the disposal of the exchangeable interest was to:||First element of cost base and reduced cost base||130-105|
|(a) the issuer of the exchangeable interest; or|
|(b) a connected entity of the issuer of the exchangeable interest|
|2||You acquire shares in a company in exchange for the redemption of an exchangeable interest||First element of cost base and reduced cost base||130-105|
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