Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 2747361–2749027

1                                    You exercise rights issued to you to *acquire the *shares, units or options.                                                                                                                                            The first element of your *cost base for the shares, units or options is the sum of:
                                                                                                                                                                                                                                                             (a) the cost base of the rights at the time of exercise; and
                                                                                                                                                                                                                                                             (b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph (a) amount; and
                                                                                                                                                                                                                                                             (c) all the amounts to be added under subsection (6A).
                                                                                                                                                                                                                                                             The first element of their *reduced cost base is worked out similarly.