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
6 Subsection 960-275(2) (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 occured)
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