Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 (139 of 2002)
Schedule 1
Part 2 Consequential amendments
Income Tax Assessment Act 1936
4 At the end of subsection 27H(1)
Add:
Note: Division 54 of the Income Tax Assessment Act 1997 provides a tax exemption for certain payments under structured settlements and structured orders.
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