Which of the following is not a condition for a structured settlement under Div 54 ITAA97?

a.The claim must be made against a persons employer.

b. The terms of the settlement must provide for some or all of the compensation or damages to be used by the defendant to purchase an annuity.

c. The settlement of the claim must be in a written agreement between the parties to the claim.

d.The claim must be based on the commission of a wrong or negligence of another party.

e.The claim must be for compensation of damages for personal injury by a person.