Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 2/2)
Character Range: 2145486–2146352

discount testing period starts on or before 8 May 2012; and
 (b) you were a foreign resident or *temporary resident on 8 May 2012; and
 (c) the most recent *acquisition (before the *CGT event) of the *CGT asset happened on or before 8 May 2012; and
 (d) the CGT asset's *market value on 8 May 2012 exceeds the amount that was its *cost base at the end of that day; and
 (e) you choose for this subsection to apply.
Note 1: The CGT event and CGT asset are those expressly or impliedly referred to in section 115‑105 or 115‑110.
Note 2: Section 115‑30 has special rules about when assets are acquired.

Percentage using market value
Item                           Column 1                                                              Column 2
                               If the excess from paragraph (d):                                     then, the percentage is: