1

A * CGT asset the acquirer * acquired in circumstances giving rise to a * same - asset roll - over

(a) when the entity that owned the CGT asset before the roll - over * acquired it; or

(b) if the asset has been involved in an unbroken series of roll - overs--when the entity that owned it before the first roll - over in the series * acquired it

2

A * CGT asset that the acquirer * acquired as a replacement asset for a * replacement - asset roll - over (other than a roll - over covered by paragraph   115 - 34(1)(c))

(a) when the acquirer acquired the original asset involved in the roll - over; or

(b) if the acquirer acquired the replacement asset for a roll - over that was the last in an unbroken series of replacement - asset roll - overs (other than roll - overs covered by paragraph   115 - 34(1)(c))--when the acquirer acquired the original asset involved in the first roll - over in the series

3

A * CGT asset the acquirer * acquired as the * legal personal representative of a deceased individual, except one that was a * pre - CGT asset of the deceased immediately before his or her death

When the deceased * acquired the asset

4

A * CGT asset that * passed to the acquirer as the beneficiary of a deceased individual's estate, except one that was a * pre - CGT asset of the deceased immediately before his or her death

When the deceased * acquired the asset

5

A * CGT asset that:

(a) the acquirer * acquired as the * legal personal representative of a deceased individual; and

(b) was a * pre - CGT asset of the deceased immediately before his or her death

When the deceased died

6

A * CGT asset that:

(a) * passed to the acquirer as the beneficiary of a deceased individual's estate; and

(b) was a * pre - CGT asset of the deceased immediately before his or her death

When the deceased died

7

The interest (or share of an interest) the acquirer is taken under section   128 - 50 to have * acquired in another * CGT asset that the acquirer and another individual held as joint tenants immediately before he or she died

When the deceased * acquired his or her interest in the other CGT asset

9

A * CGT asset that:

(a) is a * membership interest in the receiving trust involved in a roll - over under Subdivision   126 - G; and

(b) is held by the acquirer just after the transfer time for the roll - over

(a) when the acquirer * acquired the corresponding membership interest (or membership interests) in the transferring trust involved in the roll - over; or

(b) if the roll - over asset for the roll - over has been involved in an unbroken series of roll - overs under Subdivision   126 - G--when the acquirer acquired the corresponding membership interest (or membership interests) in the transferring trust involved in the first roll - over in the series

9A

A * share the acquirer * acquires by exercising an * ESS interest if:

(a) section   83A - 33 (about start ups) reduces the amount to be included in the acquirer's assessable income in relation to the ESS interest; and

(b) exercising the ESS interest causes Subdivision   130 - B or Division   134 to apply

When the acquirer * acquired the * ESS interest

10

A * CGT asset that the acquirer * acquired as a received asset for a roll - over under Subdivision   310 - D

(a) when the transferring entity for the roll - over acquired the corresponding original asset for the roll - over; or

(b) if that original asset (or any asset corresponding to it) has been involved in an unbroken series of roll - overs--when the entity that owned the applicable asset before the first roll - over in the series acquired it