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
2 Subsection 100-40(2)
After "capital gain" (last occurring), insert "for a CGT asset acquired at or before 11.45 am on 21 September 1999".