Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

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

SECTION 293-145.01  

293-145.01   CONSTITUTIONALLY PROTECTED STATE HIGHER LEVEL OFFICE HOLDERS  
For the purposes of 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.


 

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