Document ID: chunk:federal_register_of_legislation:C2019A00015:clause:1_4
Version: federal_register_of_legislation:C2019A00015
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 4175–4598

4  Subsection 104‑107A(2)
Repeal the subsection, substitute:
 (2) The time of the event is:
 (a) if subparagraph (1)(b)(i) applies—the time at which the reduction occurs under section 104‑107B; or
 (b) if subparagraph (1)(b)(ii) applies—the time at which the *cost base would have been reduced under subsection 104‑107B(2) during the income year if the cost base had been greater than nil at the start of the income year.