Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsections (2) and (3), the indexation factor for an amount that is to be indexed under this Division on an indexation day is:
worked out to 3 decimal places.
Note: For reference quarter and base quarter see the CPI Indexation Table in section 1191.
(2) If an indexation factor worked out under subsection (1) would, if it were worked out to 4 decimal places, end in a number that is greater than 4, the indexation factor is to be increased by 0.001.
(3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, the indexation factor is to be increased to 1.