1

There is a roll-over under Subdivision 125-B after a demerger

First element of cost base and reduced cost base of new interests and remaining original interests

125-80

2

There is a CGT event under a demerger but no roll-over under Subdivision 125-B

First element of cost base and reduced cost base of new interests and remaining original interests

125-85

3

There is a cost base adjustment under Subdivision 125-B but no CGT event under a demerger

First element of cost base and reduced cost base of new interests and remaining original interests

125-90