---
title: "Record the date section 54-5 uses for a Queensland sanctioned structure"
url: "https://ailawframework.com/practice/personal-injury-and-compensation/test-a-proposed-structured-settlement-against-the-statutory-definition/queensland"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A21-ST20261023-8-QLD"
practice_area: "Personal Injury & Compensation (workers compensation, CTP/TAC, medical negligence)"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["QLD"]
last_reviewed: "2026-10-25"
---

# Record the date section 54-5 uses for a Queensland sanctioned structure

> 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.…

Canonical page: https://ailawframework.com/practice/personal-injury-and-compensation/test-a-proposed-structured-settlement-against-the-statutory-definition/queensland  
Last reviewed: 2026-10-25

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Personal Injury & Compensation (workers compensation, CTP/TAC, medical negligence)](https://ailawframework.com/practice/personal-injury-and-compensation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 |
| Written for | Queensland |
| Applies to | [Test a proposed structured settlement against the statutory definition](https://ailawframework.com/practice/personal-injury-and-compensation/test-a-proposed-structured-settlement-against-the-statutory-definition.md) |

## Checking plan

**Verify against sources**

The tool records the date definition in section 54-5. It does not decide that the settlement is a structured settlement or that any amount is exempt.

- What the AI does: 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 does: The lawyer decides whether the agreement is a structured settlement and whether it depends on a sanction.
- Who reviews: Lawyer competent in this practice area
- Basis: Checked against the linked sources on 23 October 2026. Confirm the current instrument before reliance.

## Checks the lawyer makes

1. 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.
2. 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.
3. Section 54-10 was not opened. Do not state who is outside a structured settlement, and do not state a workers' compensation exclusion.
4. The tool does not state that a personal injury annuity or a personal injury lump sum is exempt. Those conditions were not opened.

## Notes

- 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.

## Practical guide

Jurisdiction: Queensland compromise that is said to be a structured settlement and that depends on a sanction

**Deliverable**: A note of which date section 54-5 uses if the lawyer says the agreement depends on a sanction. No exemption.

**Inputs**

- 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**: 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 escalate when**

- The draft states a tax exemption.
- The lawyer has not said the agreement depends on a court order.

Checked 2026-10-23.

## Sources

- [Income Tax Assessment Act 1997 (Cth) section 54-5](https://www5.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s54.5.html) (checked 2026-10-23)
- [Public Trustee Act 1978 (Qld) section 59](https://classic.austlii.edu.au/au/legis/qld/consol_act/pta1978179/s59.html) (checked 2026-10-23)
- [Uniform Civil Procedure Rules 1999 (Qld) rule 98](https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/qld/consol_reg/ucpr1999305/s98.html) (checked 2026-10-23)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*