Column 6: CPI figure



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Write the CPI figure for the quarter of the year in which you incurred the relevant cost. This figure is used to adjust the different elements of the cost base to allow for inflation. Only expenditure incurred at or before 11.45 am on 21 September 1999 may be indexed for inflation. See Appendix A for a list of CPI figures.


  • You cannot index non-capital costs of ownership.
  • The cost base includes indexation only if you have owned the asset for 12 months or more. There are some exceptions - for example, assets inherited from a deceased estate.
Last modified: 18 Sep 2009QC 18323