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INCOME TAX ASSESSMENT ACT 1936 - SECT 141 Interpretation

INCOME TAX ASSESSMENT ACT 1936 - SECT 141

Interpretation

    In this Division:

"insurance contract" means a contract or guarantee whereby liability is undertaken, contingent upon the happening of any specified event, to pay any money or make good any loss or damage, but does not include a contract of life assurance.

"insured event" means an event upon the happening of which the liability under an insurance contract arises.

"insured person" means a person with whom any insurance contract is entered into by an insurer.

"insured property" means the property the subject of an insurance contract made or given by an insurer.

"insurer" means any non - resident who undertakes liability under an insurance contract.

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