Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 - REG 995.1.03

Constitutionally protected funds

    For the purposes of the definition of constitutionally protected fund in subsection   995 - 1(1) of the Act, a fund:

  (a)   of the kind to which, in the absence of item   5.3 of section   50 - 25 of the Act, Division   295 of the Act would apply; and

  (b)   established by a State Act, or a provision of a State Act, mentioned in an item of the following table, as in force at the time this section commences;

is declared to be a constitutionally protected fund.

 

State Acts or provisions of State Acts establishing constitutionally protected funds

Item

State Act or provision of State Act

1

Judges' Pensions Act 1953 (NSW)

2

Attorney - General and Solicitor - General Act 1972 (Vic.)

3

Coal Mines (Pensions) Act 1958 (Vic.)

4

Constitution Act 1975 (Vic.)

5

County Court Act 1958 (Vic.)

6

Magistrates' Court Act 1989 (Vic.)

7

subsection   9(2) of the Ombudsman Act 1973 (Vic.)

8

Public Prosecutions Act 1994 (Vic.)

9

Supreme Court Act 1986 (Vic.)

10

Governors (Salary and Pensions) Act 2003 (Qld)

11

Judges (Pensions and Long Leave) Act 1957 (Qld)

12

Judges' Salaries and Pensions Act 1950 (WA)

13

Parliamentary Superannuation Act 1970 (WA)

14

State Superannuation Act 2000 (WA)

15

Governors' Pensions Act 1976 (SA)

16

Judges' Pensions Act 1971 (SA)

17

Parliamentary Superannuation Act 1974 (SA)

18

Police Superannuation Act 1990 (SA)

19

a provision of the Southern State Superannuation Act 2009 (SA) (other than paragraph   30(2)(h))

20

a provision of the Superannuation Act 1988 (SA) (other than section   52 and Schedule   3)

21

Judges' Contributory Pensions Act 1968 (Tas.)



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