Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf your * CGT assets that are subject to reduction under section 245 - 175 include investments in, or in relation to, an * associate of yours (including * membership interests, or * debt interests, in your associate), the:
(a) * cost base; and
(b) * reduced cost base;
of those assets are not subject to reduction under section 245 - 175 until the * total net forgiven amount (if any) remaining has been applied, to the maximum extent possible, in reduction of the cost bases of your other CGT assets.