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

5   Subsection 118-300(1) (at the end of the table)



A policy of insurance against an individual suffering an illness or injury

the trustee of a *complying superannuation entity for the income year in which the *CGT event happened