ITAA 1936 s 142(1)

Income derived by non-resident insurer: property insurance where the properties covered are situated in Australia and other countries and the geographical location of the properties is not specified in the insurance contract but is known to the insurer

Income derived by non-resident insurer: property insurance where the properties covered are situated in Australia and other countries and the geographical location of the properties is specified in the insurance contract

Income derived by non-resident insurer: liability insurance where the insured event may occur within or outside of Australia

Income derived by non-resident insurer: insurance for Australian properties and a global liability event

Income derived by non-resident insurer: insurance for an Australian liability event and global properties

Income derived by non-resident insurer: insurance for an Australian liability event and an unrelated global liability event