Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 4   Other amendments

Part 2   State higher level office holders

Income Tax Assessment (1997 Act) Regulations 2021

20   Section 293-145.01

Repeal the section, substitute:

293-145.01 Constitutionally protected State higher level office holders

For the purposes of paragraph 293-145(1)(b) of the Act, an individual who is a State higher level office holder is declared.