{"id":"C1977L00076","name":"Income Tax (Indexation) Regulations","slug":"income-tax-indexation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"76 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25186,"registerId":"commonwealth-C1977L00076-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax (Indexation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1977 No. 76\n\nREGULATIONS UNDER THE INCOME TAX (RATES) ACT 1976.\\*\n\nI, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and having regard to the matters referred to in sub-section 9 (5) of the Income Tax (Rates) Act 1976, hereby make the following Regulations under the Income Tax (Rates) Act 1976.\n\nDated this eighth day of June, 1977.\n\nA. R. CUTLER\n\nAdministrator.\n\nBy His Excellency’s Command,\n\nPHILLIP LYNCH\n\nTreasurer.\n\nINCOME TAX (INDEXATION) REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Income Tax (Indexation) Regulations.\n\nFactor prescribed for purposes of sub-section 9 (2).\n\n2. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976, the factor prescribed in relation to the year of income commencing on 1 July 1977 is 1.109.\n\n\\* Notified in the Australian Government Gazette on 14 June 1977.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1152},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations perform exactly the limited, specific function authorised by the enabling Act: prescribing a single indexation factor for the 1977-78 income year. There is no expansion beyond this narrow technical purpose."},"complexity_factors":["Single operative provision prescribing one numerical value (1.109)","No definitions section or technical terms requiring explanation","No conditional, contingent, or exception clauses","Total legislative text is less than half a page"],"plain_english_summary":"These regulations set the **indexation factor** for income tax at **1.109** for the 1977-78 financial year.\n\n**What this means:**\n- **Indexation** is a method of adjusting tax rates or thresholds to keep pace with inflation (rising prices).\n- The factor of 1.109 acts as a multiplier applied to certain tax amounts to prevent \"bracket creep\" — this happens when people are pushed into higher tax brackets simply because their wages rose with inflation, not because they actually earned more in real terms.\n- This is a technical, mathematical update required by the Income Tax (Rates) Act 1976 to ensure tax calculations reflect the changing cost of living for that specific year."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-indexation-regulations","history":"/api/acts/income-tax-indexation-regulations/history","analysis":"/api/acts/income-tax-indexation-regulations/analysis","conflicts":"/api/acts/income-tax-indexation-regulations/conflicts","importantCases":"/api/acts/income-tax-indexation-regulations/important-cases","documents":"/api/acts/income-tax-indexation-regulations/documents"}}