Guide to capital gains tax 2005-06

Appendix 2: Consumer price index (CPI)

All groups - weighted average of eight capital cities

Year	Quarter ending
	31 Mar	30 Jun	30 Sep	31 Dec
1985	-	-	71.3	72.7
1986	74.4	75.6	77.6	79.8
1987	81.4	82.6	84.0	85.5
1988	87.0	88.5	90.2	92.0
1989	92.9	95.2	97.4	99.2
1990	100.9	102.5	103.3	106.0
1991	105.8	106.0	106.6	107.6
1992	107.6	107.3	107.4	107.9
1993	108.9	109.3	109.8	110.0
1994	110.4	111.2	111.9	112.8
1995	114.7	116.2	117.6	118.5
1996	119.0	119.8	120.1	120.3
1997	120.5	120.2	119.7	120.0
1998	120.3	121.0	121.3	121.9
1999	121.8	122.3	123.4	N/A*

For an explanation of indexation and how it applies, see The indexation method.

*	If you use the indexation method to calculate your capital gain, the indexation factor is based on increases in the CPI up to September 1999 only.

Sections within Appendixes

• Appendix 1: Summary of CGT events
• Appendix 2: Consumer price index (CPI)
• Appendix 3: Flowcharts
• Appendix 4: Some major share transactions