A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
86 At the end of section 72-5
Add:
(3) However, this section does not apply to any supply that is constituted by an insured entity settling a claim under an *insurance policy.
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