Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The regulations may specify:
(a) an index for the purposes of this section; and
(b) the manner of working out an increase in the amount of $100 mentioned in subsections 104(1), 109(1), 141(1), 144(1), 164(1) and 168(1) by reference to the movement of that index over the year ending each 31 December.
(2) The amount of $100, for an indexation year in which there is an increase in the prescribed index, is increased in the manner prescribed by the regulations.