Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159gqd:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159GQD (pt 3/3)
Character Range: 1433498–1434646

the amount of change in the index or other thing that occurs during the period between the 2 times.

Example
 (10) An example for the purposes of subsection (9) is a payment under a security issued in December 1994 that is worked out by multiplying a number of dollars by the quotient of:
 (a) the All Groups Consumer Price Index number in respect of the quarter ending on 31 December 1997; and
 (b) the number 114.
Assume that the number in paragraph (b) is the same as the All Groups Consumer Price Index number in respect of the quarter ending on 31 December 1994. In this case, it would be reasonable to regard the number as representing the amount of the index at 31 December 1994, and therefore to apply subsection (7).

General assumption
 (11) If it is not possible to make the determination mentioned in subsection (4) in respect of the whole or part of any amount by applying subsection (5) or (7), or both, (for example, because no information about a rate, price or index was available during the year of income), the determination in respect of that whole or part is to be made on the basis of what is most likely in the circumstances.