Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 3   CGT exemption for compensation and insurance

Income Tax Assessment Act 1997

2   Before paragraph 104-71(1)(e)

Insert:

(db) a payment to which subsection 118-300(1A) applies (about insurance and annuity payments paid through a trust); or