INCOME TAX ASSESSMENT ACT 1997 - SECT 30.244 When an individual is an independent candidate

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.244

  (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.