Document ID: chunk:federal_register_of_legislation:C2010C00577:clause:4_3:p2
Version: federal_register_of_legislation:C2010C00577
Segment Type: clause
Provision Reference: sch 4 cl 3 (pt 2/2)
Character Range: 51101–51577

Commissioner for the asset under section 40‑100 that the former holder would have used if section 40‑102 had not applied to the asset; or
 (e) if the former holder was using the *prime cost method—an effective life equal to any period of the effective life determined by the Commissioner for the asset under section 40‑100 that:
 (i) the former holder would have used if section 40‑102 had not applied to the asset; and
 (ii) is yet to elapse at the time you start to hold it.