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TD 2002/10 - Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 114-10(1) of the Income Tax Assessment Act 1997 (about indexation) and subsection 115-25(1) (about the CGT discount)?

[2002] ATOTD 10

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s10, s36
Income Tax Assessment Act 1997 (Cth)	s2.5, s11.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Forster v Jododex Australia Pty Ltd	[1972] HCA 61; (1972) 127 CLR 421; [1972-73] ALR 1303; 46 ALJR 701	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		833
Carapanayoti & Co Ltd v Comptoir Commercial Andre & Cie SA	(1972) 1 Lloyds Rep 139		United Kingdom	circa 1972	Westlaw		6
Bear v Official Receiver	[1941] HCA 41; (1941) 65 CLR 307; [1942] ALR 8; 12 ABC 241	High Court of Australia	Australia - Commonwealth	9 Dec 1941	AustLII		16
Ex parte McCance; Re Hobbs	[1926] NSWStRp 82; (1926) 27 SR (NSW) 35; 44 WN (NSW) 43	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 1926	AustLII		17
Williams v Burgess	(1840) 10 LJQB 10		United Kingdom	circa 1840			3

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