INCOME TAX ASSESSMENT ACT 1997 - SECT 125.95 No other cost base adjustment after demerger

INCOME TAX ASSESSMENT ACT 1997 - SECT 125.95

    If you have to make adjustments to the * cost base and * reduced cost base of your * ownership interests under section   125 - 80, 125 - 85 or 125 - 90 because of a * demerger, no other adjustment can be made under this Act to those cost bases and reduced cost bases because of something that happens under the demerger.

Note:   Those sections deal with any value shift that might occur under the demerger and avoid the need for the general value shifting regime to apply.