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 1936
1 Subsection 128U(1) (definition of mining payment )
Omit all the words after "but does not", substitute:
include:
(d) a payment made by a distributing body; or
(e) a native title benefit (within the meaning of the Income Tax Assessment Act 1997).
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