Purchase OF Insurance Policy AND Cash Settlement TO THE Insured
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/financial-services-and-insurance/gst-and-insurers-completing-your-activity-statement/purchase-of-insurance-policy-and-cash-settlement-to-the-insured
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.