The ATO released a practice statement indicating whether the cost base needs to be adjusted for Divison 43 http://law.ato.gov.au/atolaw/print.htm?DocID=PSR%2FGA20061%2FNAT%2FATO%2F00001&PiT=20031217000001&Life=10010101000001-99991231235959
Hopefully Dr Henry will make this all easier.
