Income Tax Assessment Act 1997
CHAPTER 6
-
THE DICTIONARY
PART 6-1
-
CONCEPTS AND TOPICS
Division 960
-
General
Subdivision 960-M
-
Indexation
Operative provisions
SECTION 960-270 Indexing amounts 960-270(1)
Some provisions of this Act require amounts to be indexed. You index an amount by multiplying it by its *indexation factor.
960-270(2)
You do not index the amount if its *indexation factor is 1 or less.
960-270(3)
This section does not apply in relation to amounts mentioned in the provisions listed at items 8 to 12, or at item 14, in section 960-265 .
View history note
Hide history noteSECTION 960-270 Indexing amounts 960-270(1)
Some provisions of this Act require amounts to be indexed. You index an amount by multiplying it by its *indexation factor.
960-270(2)
You do not index the amount if its *indexation factor is 1 or less.
960-270(3)
This section does not apply in relation to amounts mentioned in the provisions listed at items 8 to 12, or at item 14, in section 960-265 .
Note:
For the indexation of those amounts, see sections 960-285 and 960-290 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.