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.