Income Tax Assessment (1997 Act) Regulations 2021

S 293-145.01 substituted by FRLI No F2026L00726, s 4 and Sch 4 item 20, effective 19 June 2026. For application provision, see s 1000-8.07 . S 293-145.01 formerly read:

SECTION 293-145.01 CONSTITUTIONALLY PROTECTED STATE HIGHER LEVEL OFFICE HOLDERS  
293-145.01
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.