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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).