New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 8   Limiting indexation of cost bases of CGT assets

Income Tax Assessment Act 1997

1   Subsection 100-40(2)

Omit "are indexed for inflation", substitute "may be indexed for inflation occurring before 1 October 1999".