Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 1   Tax treatment of native title benefits

Part 2   Other amendments

Income Tax Assessment Act 1997

23   Subsection 995-1(1)


Indigenous land means any estate or interest in land that, under an *Australian law relating to *Indigenous persons, is held for the use or benefit of Indigenous persons.