ITAA 1997 s 114

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 ?

Capital gains tax: cost base of CGT asset owned by a company - requirement to index cost base

Capital gains tax: capital improvements - cost base used in determining whether improvement is a separate CGT asset