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.
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