Queensland Consolidated Acts Queensland Consolidated ActsWhere in relation to a claim for damages for deprivation or impairment of earning capacity, for wrongful dismissal or for other personal injury it becomes material to assess such damages having regard to loss of earnings or of future probable earnings there shall be taken into account in reduction of the sum assessed such amount as is reasonably considered to be the amount that would have been payable as income tax by reason of the receipt of such earnings by the person who has suffered loss of the same, had the person received them.