Income Tax (Indexation) Regulations (Cth)

INCOME TAX (INDEXATION) REGULATIONS - Incorporating all amendments by
legislation made to 31 December 1980
- Reprinted as at 31 December 1980 (HISTREG CHAP 316 #DATE 31:12:1980)

*1* The Income Tax (Indexation) Regulations (in force under the Income Tax

(Rates) Act 1976) as shown in this reprint comprise Statutory Rules 1977 No. 76
as amended by the other Statutory Rules specified in the following table:
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Application, saving Year and Date of notification Date of or transitional
number in Gazette commencement provisions
---------------------------------------------------------------------------- 1977 No. 76 14 June 1977 14 June 1977
1978 No. 79 2 June 1978 2 June 1978 -
1979 No. 112 29 June 1979 29 June 1979 -
1980 No. 133 3 June 1980 3 June 1980 -
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INCOME TAX (INDEXATION) REGULATIONS - TABLE OF PROVISIONS 
TABLE

                             TABLE  OF  PROVISIONS


Regulation

  1.        Citation

  2.        Factor prescribed for purposes of sub-section 9 (2)

  3.        Factor prescribed for purposes of sub-section 9 (2) for year of

            income commencing 1 July 1978

  4.        Factor prescribed for purposes of sub-section 9 (2) for year of

            income commencing 1 July 1979

  5.        Factor prescribed for purposes of sub-section 9 (2) for year of

            income commencing 1 July 1980



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INCOME TAX (INDEXATION) REGULATIONS - SECT. 1. 
Citation 


  1. These Regulations may be cited as the Income Tax (Indexation)
Regulations.*1*


See notes to first article of this Chapter.

INCOME TAX (INDEXATION) REGULATIONS - SECT. 2. 
Factor prescribed for purposes of sub-section 9 (2) 


  2. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976,
the factor prescribed in relation to the year of income commencing on 1 July
1977 is 1.109.

INCOME TAX (INDEXATION) REGULATIONS - SECT. 3. 
Factor prescribed for purposes of sub-section 9 (2) for year of income 
commencing 1 July 1978 

Added by 1978 No. 79


  3. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976,
the factor prescribed in relation to the year of income commencing on 1 July
1978 is 1.076.

INCOME TAX (INDEXATION) REGULATIONS - SECT. 4. 
Factor prescribed for purposes of sub-section 9 (2) for year of income 
commencing 1 July 1979 

Added by 1979 No. 112


  4. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976,
the factor prescribed in relation to the year of income commencing on 1 July
1979 is 1.065.

INCOME TAX (INDEXATION) REGULATIONS - SECT. 5. 
Factor prescribed for purposes of sub-section 9 (2) for year of income 
commencing 1 July 1980 

Added by 1980 No. 133


  5. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976,
the factor prescribed in relation to the year of income commencing on 1 July
1980 is 1.075.


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