Index numbers for CGT calculations PDF Print E-mail
Written by Travis Morien   

Investments which were purchased prior to 1999 can have their cost base indexed in accordance with the older method of capital gains tax calculations.  You can work out the capital gains tax liability both ways and determine which method gives the better result... indexation or 50% discounting.

The numbers to use in indexation are shown in the following table.   

 

Capital gains tax indices for the quarters ended

  31 March     30 June      30 September 31 December 
1985     - - 71.3 72.7
1986 74.4 75.6 77.6 79.8
1987 81.4 82.6 84.0 85.5
1988 87.0 88.5 90.2 92.0
1989 92.9 95.2 97.4 99.2
1990 100.9 102.5 103.3 106.0
1991 105.8 106.0 106.6 107.6
1992 107.6 107.3 107.4 107.9
1993 108.9 109.3 109.8 110.0
1994 110.4 111.2 111.9 112.8
1995 114.7 116.2 117.6 118.5
1996 119.0 119.8 120.1 120.3
1997 120.5 120.2 119.7 120.0
1998 120.3 121.0 121.3 121.9
1999 121.8 122.3 123.4 (frozen)

 
< Prev
[ Back ]