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
2 Before paragraph 104-71(1)(e)
Insert:
(db) a payment to which subsection 118-300(1A) applies (about insurance and annuity payments paid through a trust); or