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

1   After paragraph 104-71(1)(d)

Insert:

(da) a payment to which paragraph 118-37(1)(ba) applies (about compensation paid through a trust); or


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