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A New Tax System (Goods and Services Tax) Act 1999
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A New Tax System (Goods and Services Tax) Act 1999
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This Division (other than sections 78‑5 and 78‑95) does not apply to an *insurance policy, or to a payment or supply made in settlement of a claim made under an insurance policy, if: (a) the policy was supplied under a scheme for insurance, or a *statutory compensation scheme, established by an *Australian law; and (b) that scheme is of a kind specified in the regulations.