Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_10:p7
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 7/7)
Character Range: 179713–180456

asset is a *share in a company that was issued or allotted to you by the company; or

 (c) the *CGT asset is a unit in a unit trust issued to you by the trustee of the unit trust;

the market value is substituted only if what you paid to acquire the CGT asset was more than its market value (at the time of acquisition).

  The payment can include giving property: see section 103‑5.

 (3) The rule in subsection (1) does not apply in the situations set out in this table:

Exceptions to the market value substitution rule
Item                                              You *acquired this CGT asset:                                                                                                                  ...in this situation: