30‑245 When an individual is an independ30‑245 When an individual is an independent member

#### 30‑245 When an individual is an independent member (1) An individual is an independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory if the individual: (a) is a member of that Parliament or Legislative Assembly; and (b) the individual is not a member of a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation. (2) An individual who becomes a member as a result of an election (including an election that is later declared void) is taken to start being a member of the Parliament or Legislative Assembly when the individual’s election as a member is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation. Part 2—Further amendment of the Income Tax Assessment Act 1997 2 Subsection 30‑5(1) After “making”, insert “a contribution or gift to a political party, independent candidate or member, or”. 3 Subsection 30‑5(1) (note) Repeal the note, substitute: > Note 1: Subdivision 30‑D deals with the deductibility of testamentary gifts under the Cultural Bequests Program. > Note 2: Subdivision 30‑DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members. 4 Subsection 30‑15(2) (note) Omit “Note”, substitute “Note 1”. 5 Subsection 30‑15(2) (after note 1) Insert: > Note 2: Subdivision 30‑DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members. 6 Subsection 30‑15(2) (table item 3) Repeal the item. 7 Subsection 30‑315(2) (table item 87) Omit “contributions”, substitute “parties and independent candidates and members”. 8 Subsection 30‑315(2) (table item 87) Omit “item 3 of the table in section 30‑15”, substitute “Subdivision 30‑DA”. 9 Subsection 995‑1(1) Insert: > independent candidate has the meaning given by section 30‑244. 10 Subsection 995‑1(1) Insert: > independent member has the meaning given by section 30‑245. Part 3—Amendment of the Income Tax Assessment Act 1936 11 Subsections 78A(2), (3) and (4) Omit “fund, authority or institution” (wherever occurring), substitute “fund, authority, institution or person”. Part 4—Application of amendments 12 Application The amendments made by this Schedule apply to contributions or gifts made on or after the day on which this Act receives the Royal Assent. \[Minister’s second reading speech made in— House of Representatives on 8 December 2005 Senate on 13 June 2006\] (185/05)