Legislation

ITAA 1936 s 160ZJ(5) and 160ZJ(5A)

ATO documents that consider ITAA 1936 s 160ZJ(5) and 160ZJ(5A)

1 document

Income tax: capital gains: can an index number for a quarter of a year of income be estimated in calculating the indexation factor under subsection 160ZJ(5) or (5A) of the Income Tax Assessment Act 1936 ?