INCOME TAX ASSESSMENT ACT 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-M - Indexation  

SECTION 960-265   960-265   The provisions for which indexation is relevant  


This table sets out the provisions for which indexation is relevant.


Provisions for which indexation is relevant
Item Topic of provision: See:
1 Car limit section 40-230
2 Capital gains - cost base Parts 3-1 and 3-3
3 Capital gains - Improvements as separate assets Subdivision 108-D
3A Dependant (invalid and carer) tax offset section 61-30
4 (Repealed by No 49 of 2019)
4A (Repealed by No 109 of 2014)
5 *Genuine redundancy payments and *early retirement scheme payments - base amount subsection 83-170(3)
6 *Genuine redundancy payments and *early retirement scheme payments - service amount subsection 83-170(3)
7 Reduction of superannuation contributions - pre-1 July 88 funding credits (unused amount at end of previous income year) subsection 295-265(2)
8 *Employment termination payments - *ETP cap amount section 82-160
9 * Excess concessional contributions - * concessional contributions cap subsection 291-20(2)
10 *Excess non-concessional contributions tax on superannuation contributions - index amount (*CGT cap amount) subsection 292-105(4)
10A *General transfer balance cap section 294-35
11 *Superannuation benefits - index amount (*low rate cap amount) subsection 307-345(4)
12 *Superannuation benefits - index amount (*untaxed plan cap amount) subsection 307-350(4)
13 Thresholds for application of Division 250 sections 250-25 and 250-30
13A Concessional cross staple rent cap - existing lease with specified rent section 12-443 in Schedule 1 to the Taxation Administration Act 1953
14 Levy threshold for the major bank levy subsection 4(3) of the Major Bank Levy Act 2017

Note:

There are provisions of the Income Tax Assessment Act 1936 dealing with indexation that have not yet been rewritten.


 

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