Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

SECTION 296-60.01  

296-60.01   CGT ADJUSTMENT - PRESCRIBED FACTORS FOR SUBSECTION 296-60(2) OF THE INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997  

For the purposes of subsection 296-60(2) of the Income Tax (Transitional Provisions) Act 1997 , the following factors are prescribed:

(a)    for the 2026-27 income year - 0.2;

(b)    for the 2027-28 income year - 0.4;

(c)    for the 2028-29 income year - 0.6;

(d)    for the 2029-30 income year - 0.8.