s 960-275

Indexation factor

In force

(1)

This section applies to a CGT asset that:

(a)

is a share in a company that was issued or allotted to you by the company or a unit in a unit trust that was issued to you by the trustee; and

(b)

you acquired before 16 August 1989; and

(c)

you owned just before the start of the 1998‑99 income year.

(2)

In working out the cost base of the cost base of the asset, you ignore subsection 960‑275(3) and use the indexation factor in subsection 960‑275(2).

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