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).