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INCOME TAX ASSESSMENT ACT 1997 - SECT 960.265

The provisions for which indexation is relevant

    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

* General transfer balance cap

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.



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