Record the date section 54-5 uses for a Queensland sanctioned structure
MaintainedLast reviewed
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Where the agreement depends for its effectiveness on a court order approving it, or on a consent order embodying it, record that section 54-5 points the date to that order. A public trustee sanction alone does not move the date. Do not state that any payment is exempt.
- What the lawyer must review
- Use section 54-5 only where a court order is what the agreement depends on
- A public trustee sanction alone does not move that date
- Do not decide who is inside a structured settlement
- Do not state an exemption or an annuity condition
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
The work product
Forum. Queensland compromise that is said to be a structured settlement and that depends on a sanction
Produce. A note of which date section 54-5 uses if the lawyer says the agreement depends on a sanction. No exemption.
Have ready. Whether the lawyer says the agreement depends on a court order for its effectiveness; The date of any approving order, if one has been made.
Example of the limit. Illustrative example: The parties signed on one day and the sanction is listed for another. The note records the order date as the section 54-5 date if the lawyer says the agreement depends on that order. It does not say the payments are exempt.
Stop and hand it back when
- The draft states a tax exemption.
- The lawyer has not said the agreement depends on a court order.
Sources for this task were checked on 2026-10-23.
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Income Tax Assessment Act 1997 section 54-5: for a structured settlement, the date of the settlement or order is the date the agreement was entered into, or, if the agreement depends for its effectiveness on being approved by a court order or on being embodied in a consent order, the date that order was made. For a structured order, it is the date the order was made.
- Section 54-5(a)(ii) uses the date of the court order only where the agreement depends, for its effectiveness, on being approved by an order of a court, or on being embodied in a consent order. A sanction by the public trustee, with no court order, does not move the date. Rule 98 says a settlement of a proceeding is ineffective without approval. Section 59(1) says a compromise in a proceeding is not valid without the sanction. Do not treat a public trustee sanction as the order in section 54-5.
- Section 54-10 was not opened. Do not state who is outside a structured settlement, and do not state a workers' compensation exclusion.
- The tool does not state that a personal injury annuity or a personal injury lump sum is exempt. Those conditions were not opened.
Sources
- Income Tax Assessment Act 1997 (Cth) section 54-5 · 2026-10-23
- Public Trustee Act 1978 (Qld) section 59 · 2026-10-23
- Uniform Civil Procedure Rules 1999 (Qld) rule 98 · 2026-10-23
The WorkCover payment page is not a structured-settlement path and is not used for this date.
The tool does not decide that the compromise is a structured settlement. The lawyer does.