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.