s 615-15
In forceModifications—trading stock
Chapter 3Specialist liability rules
Part 3-80Roll‑overs applying to assets generally
Division 615Roll‑overs for business restructures
Subdivision 615-AModifications for roll‑overs between the 2011 and 2012 Budget times
615-15 Modifications—trading stock
Substitute the following for subsection 615‑50(2) of that Act:
(2)
For each of the *shares in the interposed company that you acquired in return for those of your shares or units in the original entity that were your *trading stock at the time mentioned in paragraph 615‑45(c), you are taken to have paid:
Start formula start fraction Total included in your assessable income under subsection (1) for those *shares or units in the original entity over Number of those shares in the interposed company end fraction end formula
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