INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2A - SPECIALIST LIABILITY RULES  

Division 293 - Sustaining the superannuation contribution concession  

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

REGULATION 293-145.01   293-145.01   CONSTITUTIONALLY PROTECTED STATE HIGHER LEVEL OFFICE HOLDERS  


For 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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