Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:1_1
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 8587–9905

1                                     You *acquire shares in a company in exchange for the disposal of an *exchangeable interest, and the disposal of the exchangeable interest was to:  The first element of the *cost base of the shares is the sum of:
                                      (a) the issuer of the exchangeable interest; or                                                                                                    (a) the cost base of the exchangeable interest at the time of the disposal; and
                                      (b) a *connected entity of the issuer of the exchangeable interest.                                                                                (b) any amount paid for the exchange, except to the extent that the amount is represented in the paragraph (a) amount; and
                                                                                                                                                                                         (c) all the amounts to be added under subsection (2).
                                                                                                                                                                                         The first element of their *reduced cost base is worked out similarly.