Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 1   Tax treatment of native title benefits

Part 1   Main amendments

Income Tax Assessment Act 1997

6   Subsection 995-1(1)

Insert:

Indigenous person means an individual who is:

(a) a member of the Aboriginal race of Australia; or

(b) a descendant of an Indigenous inhabitant of the Torres Strait Islands.