Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
254 Section 995-1(1) (definition of indexation factor )
Repeal the definition, substitute:
indexation factor :
(a) for an amount mentioned in a provision listed at items 8 to 12 in section 960-265 - indexation factor has the meaning given by section 960-285; or
(b) for an amount mentioned in a provision listed at another item in section 960-265 - indexation factor has the meaning given by section 960-275.
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