Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 1 Removing tax issues facing special disability trusts
Part 3 Extending definitions to cover veterans' special disability trusts
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of special disability trust )
Repeal the definition, substitute:
special disability trust means:
(a) a special disability trust within the meaning of the Social Security Act 1991; or
(b) a special disability trust within the meaning of the Veterans' Entitlements Act 1986.
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