Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_2
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 7968–9253

2                                    You exercise rights you *acquired from another entity to acquire the *shares, units or options.                                                                                                                         The first element of your *cost base for the shares, units or options is the sum of:

                                                                                                                                                                                                                                                             (a) the cost base of the rights at the time of exercise; and
                                                                                                                                                                                                                                                             (b) all the amounts to be added under subsection (6A).
                                                                                                                                                                                                                                                             The first element of their *reduced cost base is worked out similarly.