1

Interest is acquired by an entity where there is a roll-over under Subdivision 124-M and there is a significant or common stakeholder under an arrangement

First element of cost base and reduced cost base

124-782

2

Equity or debt is acquired by an ultimate holding company under that arrangement from a member of its wholly-owned group

First element of cost base and reduced cost base

124-784

2A

Interest is acquired by an entity where there is a roll-over under Subdivision 124-M and the arrangement is taken to be a restructure

First element of cost base and reduced cost base

124-784B

3

You exchange an interest you acquired before 20 September 1985 for an interest in another entity

The total cost base and reduced cost base

124-800