Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 4   Tax relief for shareholders in listed investment companies

Income Tax Assessment Act 1997

9   At the end of subsection 115-20(1)

Add:

Note: A listed investment company must also calculate capital gains without reference to indexation in order to allow its shareholders to access the concessions in Subdivision 115-D.