Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:1_1
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 11977–12669

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:  (a) you are taken to have acquired the shares when the disposal of the exchangeable interest happened; and
                                      (a) the issuer of the exchangeable interest; or                                                                                                    (b) a *capital gain or *capital loss you make from the disposal of the exchangeable interest is disregarded.
                                      (b) a *connected entity of the issuer of the exchangeable interest.