Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)

Schedule 1   Amendments

Part 3   Amendments relating to sustaining the superannuation contribution concession and other measures

Income Tax Assessment Regulations 1997

19   After Division 292

Insert:

Division 293 - Sustaining the superannuation contribution concession

Subdivision 293-E - Modifications for constitutionally protected State higher level office holders

293-145.01 Constitutionally protected State higher level office holders

For paragraph 293-145(1)(b) of the Act, the following individuals are declared:

(a) a Minister of the government of a State;

(b) a member of the staff of a Minister of the government of a State;

(c) the Governor of a State;

(d) a member of staff of the Governor of a State;

(e) a member of the Parliament of a State;

(f) the Clerk of a house of the Parliament of a State;

(g) the head of a Department of the Public Service of a State or a statutory office holder of equivalent seniority, including a statutory office holder who is the head of an instrumentality or agency of a State;

(h) a judge, justice or magistrate of the court of a State.