Document ID: chunk:federal_register_of_legislation:C2014C00710:clause:2_2:p2
Version: federal_register_of_legislation:C2014C00710
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 2/2)
Character Range: 44806–46027

been *acquired before 20 September 1985 (your post‑CGT shares) is such amount as is reasonable having regard to:
 (a) the total of the cost bases of your original assets that you acquired on or after 20 September 1985; and
 (b) the number and *market value of your post‑CGT shares.
 (4) The reduced cost base of each of your post‑CGT shares is worked out similarly.
 (5) This section has effect despite subsections 124‑15(5) and (6).

124‑535  Rights as member of Indigenous corporation replacing pre‑CGT and post‑CGT mix of interest and rights in body
 (1) This section applies if:
 (a) you choose to obtain a roll‑over under section 124‑520 or 124‑525 relating to rights (the replacement rights) you have as a *member of a company incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 on account of the following (your original assets):
 (i) your interest in the body mentioned in that section;
 (ii) your other rights relating to the body mentioned in that section; and
 (b) you *acquired any of your original assets before 20 September 1985.
 (2) You are taken to have *acquired the replacement rights before 20 September 1985.
 (3) This section has effect despite subsection 124‑15(5).