This table sets out the provisions for which indexation is relevant.
Provisions for which indexation is relevant | ||
Item | Topic of provision: | See: |
1 | Car limit | section 40 - 230 |
2 | Capital gains--cost base | Parts 3 - 1 and 3 - 3 |
3 | Capital gains--Improvements as separate assets | Subdivision 108 - D |
3A | Dependant (invalid and carer) tax offset | section 61 - 30 |
5 | * Genuine redundancy payments and * early retirement scheme payments--base amount | subsection 83 - 170(3) |
6 | * Genuine redundancy payments and * early retirement scheme payments--service amount | subsection 83 - 170(3) |
7 | Reduction of superannuation contributions--pre - 1 July 88 funding credits (unused amount at end of previous income year) | subsection 295 - 265(2) |
8 | * Employment termination payments-- * ETP cap amount | section 82 - 160 |
9 | * Excess concessional contributions-- * concessional contributions cap | subsection 291 - 20(2) |
10 | * Excess non - concessional contributions tax on superannuation contributions--index amount ( * CGT cap amount) | subsection 292 - 105(4) |
10A | section 294 - 35 | |
11 | * Superannuation benefits--index amount ( * low rate cap amount) | subsection 307 - 345(4) |
12 | * Superannuation benefits--index amount ( * untaxed plan cap amount) | subsection 307 - 350(4) |
13 | Thresholds for application of Division 250 | sections 250 - 25 and 250 - 30 |
13A | Concessional cross staple rent cap--existing lease with specified rent | section 12 - 443 in Schedule 1 to the Taxation Administration Act 1953 |
14 | Levy threshold for the major bank levy | subsection 4(3) of the Major Bank Levy Act 2017 |
Note: There are provisions of the Income Tax Assessment Act 1936 dealing with indexation that have not yet been rewritten.