Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

SECTION 296-55.01  

296-55.01   MEANING OF DIVISION 296 EXCLUDED INTEREST - CURRENT AND FORMER CONSTITUTIONALLY PROTECTED STATE HIGHER LEVEL OFFICE HOLDERS  

For the purposes of item 1 of the table in subsection 296-55(3) of the Act, an individual who is or has ever been a State higher level office holder is declared.