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I find myself importing quite a lot of text files at the moment.

OO3 does this well, often preserving various kinds of indentation.
Unwanted blank rows are, however, common, and often need to be removed.

A slightly more cautious approach than the very useful script above might involve:
  1. Selecting blank rows rather than immediately zapping them, (gives a chance to check)
  2. preserving rows which have no topic but do have a note.

tell application id "OOut" to select (rows of front document where topic = "" and note = "")
(Even this, of course, may be too bold if there are additional columns which might contain data while the topic and note are blank)