In this Division:
"structured order" has the same meaning as it has in Division 54 of the Income Tax Assessment Act 1997 .
"structured settlement" has the same meaning as it has in Division 54 of the Income Tax Assessment Act 1997 .
"tax-exempt annuity" has the meaning given by paragraph 203B(a).
"tax-exempt lump sum" has the meaning given by paragraph 203B(b).