Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 1AB - Certain State/Territory bodies exempt from income tax  

Subdivision A - Exemption for certain State/Territory bodies  

SECTION 24AU  

24AU   GOVERNOR, MINISTER AND DEPARTMENT HEAD TAKEN TO BE A GOVERNMENT ENTITY  

For the purposes of sections 24AQ , 24AR and 24AS , if the power to appoint, dismiss or direct the governing body is given to, or is held by:

(a) a Governor of a State; or

(b) a Minister of the Crown of a State; or

(c) a Minister of a Territory; or

(d) the head of a Department of a State or a Territory; or

(e) any combination of paragraphs (a) to (d);

the power is taken to be given to, or held by, a government entity.