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A New Tax System (Goods and Services Tax) Act 1999
79‑30 Application of Division 7879‑30 Application of Division 78
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79‑30 Application of Division 78
(1) Division 78 (other than section 78‑100), as modified by Subdivision 79‑A, applies in relation to a *CTP hybrid payment or supply as if it were a payment or supply made in settlement of a claim under the *insurance policy mentioned in paragraph 79‑25(1)(b). (2) This section does not prevent Division 78 applying to a payment or supply under a *compulsory third party scheme if the payment or supply is made in settlement of a claim under an *insurance policy.