Section 24AU — Income Tax Assessment Act 1936: Governor, Minister and Department Head taken to be a government entity

For the purposes of sections 24AQ, 24AR and 24AS, if the power to appoint, dismiss or direct the governing body is given to, or is held by: (a) a Governor of a State; or (b) a Minister of the Crown of a State; or (c) a Minister of a Territory; or (d) the head of a Department of a State or a Territory; or (e) any combination of paragraphs (a) to (d); the power is taken to be given to, or held by, a government entity.