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

21   Section 995-1.01

Insert:

State higher level office holder means any of the following:

(a) the Governor of a State;

(b) a member of the staff of the Governor of a State;

(c) a Minister of the government of a State;

(d) a member of the staff of a Minister of the government 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) a deputy Clerk of a house of the Parliament of a State or an office holder of the Parliament of a State of equivalent seniority;

(h) the head of a Department of the Parliament of a State or an office holder of the Parliament of a State of equivalent seniority;

(i) 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;

(j) the head of a body, including an office or a commission, within a Department of the Public Service of a State if the body:

(i) has the general administration of an Act of the State under a statute; or

(ii) has a distinct statutory function that is critical to the constitutional functioning of the State;

(k) an office holder within a Department of the Public Service of a State if the office holder:

(i) has the general administration of an Act of the State under a statute; or

(ii) has a distinct statutory function that is critical to the constitutional functioning of the State;

(l) a head or deputy head of a body, including an office or a commission, of a State if the body has a predominant legal function that is critical to the constitutional functioning of the State;

(m) the Solicitor-General of a State;

(n) a judge, justice or magistrate of the court of a State;

(o) a member of a tribunal of a State, or a commissioner of a commission of a State, who exercises judicial power of a State;

(p) a commissioner, deputy commissioner or assistant commissioner of a police force of a State, or an officer of equivalent rank of a police force of a State.