114-20

When expenditure is incurred for roll‑overs

Current

If there is a roll‑over for a *CGT event happening in relation to a *CGT asset and the first element of the *cost base of the asset is the whole of the cost base of:

(a)

for a *replacement‑asset roll‑over, the original asset; or

(b)

for a *same‑asset roll‑over, the CGT asset;

when indexing that element because of subsection 110‑36(1A) or (1), you index that element as if expenditure equal to the amount in that element had been incurred in the *quarter in which the CGT event happened.

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