Foreign Acquisitions and Takeovers Fees Imposition Act 2015
8Indexation factor
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8 Indexation factor
(1) The indexation factor is: Start formula Start fraction Sum of the index numbers for the 4 quarters in the year ending on 31 March just before the start of the relevant financial year over Sum of the index numbers for the 4 quarters in the year ending on 31 March in the financial year before the financial year in which this subsection commences End fraction End formula (2) Work out the indexation factor to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Note: Example: If the factor is 1.102795, it would be rounded up to 1.103.