Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of the definition of terminal medical condition in subsection 995-1(1) of the Act, a terminal medical condition exists in relation to a person at a particular time if the following circumstances exist: (a) 2 registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period ) that ends not more than 24 months after the date of the certification; (b) at least one of the registered medical practitioners is a specialist practising in an area related to the illness or injury suffered by the person; (c) either:
(i) if there is one certification period - the certification period has not ended; or
(ii) otherwise - neither of the certification periods has ended.
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