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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 78 - Insurance  

Subdivision 78-E - Statutory compensation schemes    View history reference

78-105  Meaning of statutory compensation scheme  

 View history reference
A statutory compensation scheme is a scheme or arrangement:


(a) that is established by an * Australian law ; and


(b) under which compensation is payable for particular kinds of injury, loss or damage; and


(c) that is specified in the regulations, or that is of a kind specified in the regulations;

but does not include a * compulsory third party scheme .

Note:

Divisions 79 and 80 deal with compulsory third party schemes.


 



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