Income Tax Assessment Act 1936

SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS  

Division 326 - DEMUTUALISATION  

Subdivision 326-M - Indexation  

SECTION 326-230   326-230   INDEXING OF AMOUNTS  
Some provisions of this Division require amounts to be indexed. An amount is indexed by multiplying it by its indexation factor.