Pt 2-1 inserted by No 121 of 1997.
Div 15 inserted by No 121 of 1997.
15-30 Insurance or indemnity for loss of assessable income
(a) the lost amount would have been included in your assessable income; and
(b) the amount you receive is not assessable as
ordinary income under section
S 15-30 inserted by No 121 of 1997.