Income Tax Assessment (1997 Act) Regulations 2021
293‑145.01 Constitutionally protected St293‑145.01 Constitutionally protected State higher level office holders
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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.