Legislation

ITAA 1997 s 160ZB(1) was ultimately rewritten as paragraphs 118-37(1)(a) and 118-37(1)(b)

ATO documents that consider ITAA 1997 s 160ZB(1) was ultimately rewritten as paragraphs 118-37(1)(a) and 118-37(1)(b)

1 document

Income tax: capital gains: is a sum obtained by a taxpayer under a trauma insurance policy an exempt capital gain under subsection 160ZB(1) of the Income Tax Assessment Act 1936 ?