Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:15_1
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 15 cl 1
Character Range: 266187–267042

1                                                                           *down interests that:                                            *up interests owned by you that do not give rise to a *taxing event generating a gain for you on those down interests under section 725‑245  for the down interests: section 725‑365; and
                                                                            (a) are owned by you; and                                                                                                                                                                                     for the up interests: section 725‑370
                                                                            (b) have *pre‑shift gains; and
                                                                            (c) are *post‑CGT assets