Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you receive another * CGT asset for the event happening, you can choose to obtain a roll - over only if these other requirements are satisfied.
Note: The roll - over consequences are set out in section 124 - 90.
(2) The other asset cannot become an item of your * trading stock just after you * acquire it, nor can it be a * depreciating asset whose decline in value is worked out under Division 40 or deductions for which are calculated under Division 328 nor can it be a * registered emissions unit.
(3) The * market value of the other asset (when you * acquire it) must be more than the * cost base of the original asset just before the event happens.