Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 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.