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

7   Subsection 295-85(4) (table item 10)

Repeal the item, substitute:

10

Subsection 118-300(1), for general insurance policies covered by table item 2 in that subsection

General insurance policies for property