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

Schedule 1  

Part 2   Consequential amendments

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

injured person :

(a) in relation to a *structured settlement, has the meaning given by subparagraph 54-10(1)(a)(i); and

(b) in relation to a *structured order, has the meaning given by subparagraph 54-10(1A)(a)(i).