Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 4 Updating indexation provisions
Income Tax Assessment Act 1997
28 Subsection 960-275(1A) (formula)
Repeal the formula, substitute:
(*Index number for the *quarter ending on the 31 of December just before the relevant income year) / (*index number for the *quarter ending on the previous 31 December)
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