Income Tax (Transitional Provisions) Act 1997



Division 114 - Indexation of cost base  

SECTION 114-5   114-5   When indexation relevant  

Indexation is not relevant to the capital gain of a life insurance company or a registered organisation from a CGT event happening after 11.45 am (by legal time in the Australian Capital Territory) on 21 September 1999 and before 1 July 2000 unless the company or organisation has chosen that the cost base include indexation for the purposes of the Income Tax Assessment Act 1997 .


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