Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 960.270

Indexing amounts

             (1)  Some provisions of this Act require amounts to be indexed. You index an amount by multiplying it by its * indexation factor.

             (2)  You do not index the amount if its * indexation factor is 1 or less.

             (3)  This section does not apply in relation to amounts mentioned in the provisions listed at items 8 to 12, or at item 14, in section 960- 265.

Note:          For the indexation of those amounts, see sections 960- 285 and 960-290.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback