INCOME TAX ASSESSMENT ACT 1997 - SECT 30.245 When an individual is an independent member

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.245

  (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.