Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 114.5

    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