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

8   Subsection 960-275(3) (formula)

Repeal the formula, substitute:

(Index number for the quarter ending on 30 September 1999 / Index number for the quarter in which the expenditure was paid)