Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:3_2
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 22017–23683

2                                    You exercise rights you *acquired from another entity 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.