Income Tax Assessment Act 1997



Division 960 - General  

Subdivision 960-M - Indexation  

SECTION 960-265  

960-265   The provisions for which indexation is relevant  

This table sets out the provisions for which indexation is relevant.

Provisions for which indexation is relevant
Item Topic of provision: See:
1 Car limit section 40-230
2 Capital gains - cost base Parts 3-1 and 3-3
3 Capital gains - Improvements as separate assets Subdivision 108-D
3A Dependant (invalid and carer) tax offset section 61-30
4 (Repealed by No 49 of 2019)  
4A (Repealed by No 109 of 2014)  
5 *Genuine redundancy payments and *early retirement scheme payments - base amount subsection 83-170(3)
6 *Genuine redundancy payments and *early retirement scheme payments - service amount subsection 83-170(3)
7 Reduction of superannuation contributions - pre-1 July 88 funding credits (unused amount at end of previous income year) subsection 295-265(2)
8 *Employment termination payments - *ETP cap amount section 82-160
9 * Excess concessional contributions - * concessional contributions cap subsection 291-20(2)
10 *Excess non-concessional contributions tax on superannuation contributions - index amount (*CGT cap amount) subsection 292-105(4)
10A *General transfer balance cap section 294-35
11 *Superannuation benefits - index amount (*low rate cap amount) subsection 307-345(4)
12 *Superannuation benefits - index amount (*untaxed plan cap amount) subsection 307-350(4)
13 Thresholds for application of Division 250 sections 250-25 and 250-30
13A Concessional cross staple rent cap - existing lease with specified rent section 12-443 in Schedule 1 to the Taxation Administration Act 1953
14 Levy threshold for the major bank levy subsection 4(3) of the Major Bank Levy Act 2017


There are provisions of the Income Tax Assessment Act 1936 dealing with indexation that have not yet been rewritten.

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