Commonwealth Consolidated Acts

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

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 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 .

Table of Subdivisions

118-A   General exemptions

118-B    Main residence

118-C    Goodwill

Table of sections

118-10      Interests in collectables

118-24A   Pilot plant



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback