Document ID: chunk:federal_register_of_legislation:C2010C00637:clause:4_58
Version: federal_register_of_legislation:C2010C00637
Segment Type: clause
Provision Reference: sch 4 cl 58
Character Range: 30030–30486

58  Subsection 995‑1(1) (paragraph (a) of the definition of acquire)
Repeal the paragraph, substitute:
 (a) a *CGT asset: you acquire a CGT asset (in its capacity as a CGT asset) in the circumstances and at the time worked out under Division 109 (including under a provision listed in Subdivision 109‑B); and

Note: A CGT asset acquired before 20 September 1985 may be treated as having been acquired on or after that day: see, for example, Division 149.