Income Tax Assessment Act 1936
View history note
Hide history noteFor the indexation of the amount worked out under subsection 326-120(2) or 326-170(6) in relation to a person who acquired membership rights in a demutualising entity by the disposal of membership rights in another mutual entity, the indexation factor is:
|
Index number for the quarter in which the
relevant demutualisation resolution day occurred Index number for the quarter in which the membership rights in the other mutual entity were disposed of |
326-235(2)
For the indexation of an undeducted amount referred to in subsections 326-125(1) and (2) or 326-175(1) and (2) of a cost incurred by a person in acquiring or maintaining membership in a demutualising entity or another entity, the indexation factor is:
|
Index number for the quarter in which the
relevant demutualisation resolution day occurred Index number for the quarter in which the cost was incurred |
326-235(3)
An indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
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