s 615-20
In forceModifications—revenue assets
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
615-20 Modifications—revenue assets
Substitute the following for subsection 615‑55(2) of that Act:
(2)
For the purpose of calculating any profit or loss on a future disposal, cessation of ownership, or other realisation of a *share in the interposed company that you acquired in return for those of your shares or units in the original entity that were *revenue assets at the time mentioned in paragraph 615‑45(c), you are taken to have paid:
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