Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 293.145.01

Constitutionally protected State higher level office holders

                   For the purposes of 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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