Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a * depreciating asset or assets that you * hold is or are merged into another depreciating asset, this Division applies as if you had stopped holding the original asset or assets and started holding the merged asset.
Note 1: For the cost of the merged asset, see section 40 - 210.
Note 2: A balancing adjustment event does not occur just because you merge depreciating assets: see section 40 - 295.