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 a member of a wholly - owned group under that arrangement from another member of the 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