Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_2
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 2
Character Range: 196204–196899

2  A *CGT asset that the acquirer *acquired as a replacement asset for a *replacement‑asset roll‑over (other than a roll‑over covered by paragraph 115‑34(1)(c))  (a) when the acquirer acquired the original asset involved in the roll‑over; or
                                                                                                                                                                  (b) if the acquirer acquired the replacement asset for a roll‑over that was the last in an unbroken series of replacement‑asset roll‑overs (other than roll‑overs covered by paragraph 115‑34(1)(c))—when the acquirer acquired the original asset involved in the first roll‑over in the series