Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If section 247 - 10 does not apply, the total amount that is reasonably attributable to the capital protection for an income year is the greater of the amount worked out using section 247 - 20 (the indicator method) and section 247 - 25 (the percentage method). If those amounts are the same, use either one.
(2) If an arrangement involves more than one amount incurred in an income year, the total amount that is reasonably attributable to the capital protection for the year is distributed pro - rata between those amounts incurred.