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

5   Subsection 114-10(1)

After "the asset" (second occurring), insert "at or before 11.45 am (by legal time in the Australian Capital Territory) on 21 September 1999 and".