Queensland Consolidated Acts

CIVIL PROCEEDINGS ACT 2011 - SECT 60

60 Income tax reduction for loss of earnings award

(1) This section applies to claims for damages for any of the following—

(a) personal injury;

(b) loss of dependency;

(c) wrongful dismissal.

(2) Damages based on any of the following—

(a) deprivation or impairment of earning capacity;

(b) loss of earnings;

(c) loss of future probable earnings;

must be reduced by the amount the court considers would have been paid on the relevant earnings as income tax had they been received.