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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 114 - Indexation of cost base    View history reference

SECTION 114-5  

114-5  When indexation relevant  

 View history reference
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 .

Archived:

Div 115 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 277, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .


 



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