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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 78.115 Exclusion of certain Commonwealth, State or Territory insurance schemes

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 78.115

Exclusion of certain Commonwealth, State or Territory insurance schemes

    This Division (other than sections   78 - 5 and 78 - 95) does not apply to an * insurance policy, or to a payment or supply made in settlement of a claim made under an insurance policy, if:

  (a)   the policy was supplied under a scheme for insurance, or a * statutory compensation scheme, established by an * Australian law; and

  (b)   that scheme is of a kind specified in the regulations.

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