Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of the definition of constitutionally protected fund in subsection 995-1(1) of the Act, a fund: (a) of the kind to which, in the absence of item 5.3 of section 50-25 of the Act, Division 295 of the Act would apply; and (b) established by a State Act, or a provision of a State Act, mentioned in an item of the following table, as in force at the time this section commences;
is declared to be a constitutionally protected fund.
| State Acts or provisions of State Acts establishing constitutionally protected funds | |
| Item | State Act or provision of State Act |
| 1 | Judges ' Pensions Act 1953 (NSW) |
| 2 | Attorney-General and Solicitor-General Act 1972 (Vic.) |
| 3 | Coal Mines (Pensions) Act 1958 (Vic.) |
| 4 | Constitution Act 1975 (Vic.) |
| 5 | County Court Act 1958 (Vic.) |
| 6 | Magistrates ' Court Act 1989 (Vic.) |
| 7 | subsection 9(2) of the Ombudsman Act 1973 (Vic.) |
| 8 | Public Prosecutions Act 1994 (Vic.) |
| 9 | Supreme Court Act 1986 (Vic.) |
| 10 | Governors (Salary and Pensions) Act 2003 (Qld) |
| 11 | Judges (Pensions and Long Leave) Act 1957 (Qld) |
| 12 | Judges ' Salaries and Pensions Act 1950 (WA) |
| 13 | Parliamentary Superannuation Act 1970 (WA) |
| 14 | State Superannuation Act 2000 (WA) |
| 15 | Governors ' Pensions Act 1976 (SA) |
| 16 | Judges ' Pensions Act 1971 (SA) |
| 17 | Parliamentary Superannuation Act 1974 (SA) |
| 18 | Police Superannuation Act 1990 (SA) |
| 19 | a provision of the Southern State Superannuation Act 2009 (SA) (other than paragraph 30(2)(h)) |
| 20 | a provision of the Superannuation Act 1988 (SA) (other than section 52 and Schedule 3) |
| 21 | Judges ' Contributory Pensions Act 1968 (Tas.) |
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