QLDIn ForceAct
Civil Proceedings Act 2011
sec.60Income tax reduction for loss of earnings award
Start here
Get a plain-English read of sec.60
Turn the raw legal text into a practical explanation grounded in Civil Proceedings Act 2011.
### sec.60 Income tax reduction for loss of earnings award
This section applies to claims for damages for any of the following—
personal injury;
loss of dependency;
wrongful dismissal.
Damages based on any of the following—
deprivation or impairment of earning capacity;
loss of earnings;
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.
(sec.60-ssec.1) This section applies to claims for damages for any of the following— personal injury; loss of dependency; wrongful dismissal.
(sec.60-ssec.2) Damages based on any of the following— deprivation or impairment of earning capacity; loss of earnings; 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.
- (a) personal injury;
- (b) loss of dependency;
- (c) wrongful dismissal.
- (a) deprivation or impairment of earning capacity;
- (b) loss of earnings;
- (c) loss of future probable earnings;