Document ID: chunk:federal_register_of_legislation:C2020C00244:clause:1_9
Version: federal_register_of_legislation:C2020C00244
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 10972–11710

9  A *CGT asset that:                                                                                         (a) when the acquirer *acquired the corresponding membership interest (or membership interests) in the transferring trust involved in the roll‑over; or
   (a) is a *membership interest in the receiving trust involved in a roll‑over under Subdivision 126‑G; and  (b) if the roll‑over asset for the roll‑over has been involved in an unbroken series of roll‑overs under Subdivision 126‑G—when the acquirer acquired the corresponding membership interest (or membership interests) in the transferring trust involved in the first roll‑over in the series
   (b) is held by the acquirer just after the transfer time for the roll‑over