Income Tax Assessment Act 1997
30‑244 When an individual is an independ30‑244 When an individual is an independent candidate
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30‑244 When an individual is an independent candidate
(1) An individual is an independent candidate if: (a) the individual is a candidate in an election (including an election that is later declared void) for members of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory; and (b) the individual’s candidature is not endorsed by a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation. (2) However, an individual does not start being an *independent candidate until the candidates for the election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation. (3) An individual stops being an *independent candidate when the result of the election is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation. (4) If: (a) the election is taken to have wholly failed under the relevant electoral legislation; and (b) the result of the election has not been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation; the individual stops being an *independent candidate in that election when candidates for the replacement election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.