Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2
Character Range: 2116834–2117765

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