Federal Register of Legislation - Australian Government

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Income Tax (Indexation) Regulations

SR 1977 No. 76 Regulations as amended, taking into account amendments up to SR 1980 No. 133
Registered 26 Mar 2010
Start Date 03 Jun 1980
End Date 18 Dec 1987
Date of repeal 18 Dec 1987
Repealed by Repeal of the enabling legislation by Taxation Laws Amendment Act (No. 4) 1987

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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