Document ID: chunk:federal_register_of_legislation:C2010A00136:clause:2_6:p3
Version: federal_register_of_legislation:C2010A00136
Segment Type: clause
Provision Reference: sch 2 cl 6 (pt 3/6)
Character Range: 15149–17901

is that part of the cost base of the original entitlement as is reasonably attributable to the ineligible part.
 (3) The *reduced cost base of the ineligible part is worked out similarly.
 (4) In working out what is reasonably attributable to the ineligible part for the purposes of subsections (2) and (3), have regard to the *market value of the new entitlement relative to the market value of the ineligible proceeds.
 (5) If the roll‑over is under subsection 124‑1105(2), for the purposes of sections 124‑1120 and 124‑1130, for each original entitlement that has an ineligible part:
 (a) reduce the *cost base of that entitlement (just before you stopped owning it) by so much of that cost base as is attributable to that ineligible part; and
 (b) reduce the *reduced cost base of that entitlement similarly.

124‑1120  Roll‑over consequences—all original entitlements post‑CGT
 (1) In a situation covered by subsection 124‑1105(1), if you *acquired the original entitlement on or after 20 September 1985, the first element of the *cost base of the new entitlement (or of each of the new entitlements) is such amount as is reasonable having regard to:
 (a) the cost base and *market value of the original entitlement; and
 (b) the number and market value of the new entitlements; and
 (c) any amount you paid to get the new entitlement (which can include giving property: see section 103‑5).
 (2) In a situation covered by subsection 124‑1105(2), if you *acquired the original entitlements on or after 20 September 1985, the first element of the *cost base of the new entitlement (or of each of the new entitlements) is such amount as is reasonable having regard to:
 (a) the total of the cost bases of all the original entitlements; and
 (b) the number and *market value of the original entitlements; and
 (c) the number and market value of the new entitlements; and
 (d) any amount you paid to get the new entitlements (which can include giving property: see section 103‑5).
 (3) In the situation covered by subsection 124‑1105(1) or (2), the first element of the *reduced cost base of the new entitlement (or of each of the new entitlements) is worked out similarly.
 (4) For the purposes of paragraphs (1)(b) and (2)(c), the *market value of the new entitlements is their market value at the time you *acquired them.

124‑1125  Roll‑over consequences—all original entitlements pre‑CGT
 (1) In the situation covered by subsection 124‑1105(1), if you *acquired the original entitlement before 20 September 1985, you are taken to have acquired the new entitlement (or all of the new entitlements) before that day.
 (2) In the situation covered by subsection 124‑1105(2), if you *acquired the original entitlements before 20 September 1985, you are