Document ID: chunk:federal_register_of_legislation:C2024C00651:section:21b:p1
Version: federal_register_of_legislation:C2024C00651
Segment Type: section
Provision Reference: s 21B (pt 1/4)
Character Range: 132411–135011

21B  Effect of the holding of offices of profit—reduction of certain retiring allowances and annuities
 (1) In this section, unless the contrary intention appears:
annual after‑tax income, in relation to a hypothetical taxpayer and in relation to a year of income, means the hypothetical taxpayer's taxable income for the year of income, reduced by the income tax and the medicare levy imposed on that taxable income.
assessable income has the same meaning as in the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997, as appropriate.
authorized officer means an officer of the Department who is appointed by the Secretary to be an authorized officer for the purposes of this section.
fortnightly grossed‑up amount, in relation to particular remuneration, means the amount of assessable income that a hypothetical taxpayer would have to derive during each fortnight in the year of income concerned in order that the hypothetical taxpayer's annual after‑tax income for the year of income would equal the annual rate of the remuneration.
Governor means:
 (a) in relation to a State—the Governor of the State; and
 (b) in relation to a Territory—the Administrator of the Territory.
holder of an office of profit under a State means:
 (a) the Governor of the State;
 (b) a Justice or Judge of a court of the State;
 (c) a magistrate; or
 (d) the holder of:
 (i) an office established for a public purpose by or under a law of the State, being an office appointments to which are or may be made by:
 (A) the Governor of the State; or
 (B) a Minister of the State; or
 (ii) any other appointment made for a public purpose by:
 (A) the Governor of the State; or
 (B) a Minister of the State; or
 (iii) an office of Head of Administration or Associate Head of Administration under section 49 of the Australian Capital Territory (Self‑Government) Act 1988;
but does not include a member of the Parliament of the State.
holder of an office of profit under the Commonwealth means:
 (a) the Governor‑General;
 (b) a Justice or Judge of a federal court;
 (c) a person who, by virtue of an Act, has the same status as a Justice or Judge of a federal court or of the Supreme Court of a Territory;
 (d) the holder of an office of Secretary within the meaning of the Public Service Act 1999; or
 (e) a head of mission within the meaning of the Vienna Convention on Diplomatic Relations, a copy of the English text of which is set out in the Schedule to the Diplomatic Privileges and Immunities Act 1967, or a head of consular post within the meaning of the Vienna Convention on Consular Relations, a