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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 110.25

Cost base of CGT asset of life insurance company or registered organisation

    For the purpose of working out 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, the cost base includes indexation only if the company or organisation chooses that the cost base includes indexation.

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