ITAA 1997 s 20-25(1)

Income tax: Colonial Mutual Life Assurance Society Limited - Income Care Policy with Cash Back Option and TTD/TPD Option

Assessable recoupment: recoupment - grant of the right to create renewable energy certificates - solar system on a rental property

Reduction in shortfall interest charge: credit amendment: assessable recoupment

Assessable recoupment on sale of a depreciating asset

Assessable recoupment: depreciating assets - compensation for estimated loss in value

Assessable income: recoupments - insurance proceeds for destruction of capital works