Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 (139 of 2002)

Schedule 1  

Part 2   Consequential amendments

Income Tax Assessment Act 1997

11   Subsection 995-1(1)

Insert:

guarantee period , for an annuity provided under a *structured settlement or a *structured order, has the meaning given by subsection 54-35(2).