ADR Part 8 Division 2 has the source of the height, but on careful reading it raises a question.
Rule 78 How headlights are to be fitted
(1) The centres of low-beam headlights fitted as a pair on a motor vehicle with 4 or more wheels must be at least 600 millimetres apart.
(2) However, subrule (1) does not apply to a vehicle built before 1970 if the centres of its low-beam headlights:
(a) were under 600 millimetres apart when the vehicle was built; and
(b) are not nearer than they were when the vehicle was built
(3) Each low-beam headlight of a pair on a motor trike (except a moped) with 2 front wheels must be not over 400 millimetres from the nearer side of the vehicle.
(4) The centre of a low-beam headlight fitted to a motor vehicle built after June 1953 must be:
(a) at least 500 millimetres above ground level; and
(b) not over 1.4 metres above ground level
Okay, that's for LOW-BEAM headlights, not driving lights. Rule 80 states:
Rule 80 How additional headlights are to be fitted
If 2 or more additional headlights are fitted to a motor vehicle
with 4 or more wheels, the additional headlights must as far as
possible be fitted in pairs.
Notice that there's NO restriction on "additional headlights". Only low-beam headlights are defined in the height restriction. That would seem to imply that on high beam, as long as the lights can be turned off with the dipping mechanism, lights can be mounted at any height.
If that's NOT correct, the police should also be dropping their loads on the wankers with the daytime running lights that are finding their way onto more and more vehicles and in many cases "accidentally" aimed up and to the right. But they won't do that, because not only is their boss one of those wankers, but they themselves just fitted a pair of DRLs with HID globes and accidentally aimed at oncoming drivers.
Just on roof lights and their position: Rule 81 does state:
(2) Headlights must be fitted to a vehicle so their light does not
reflect off the vehicle into the driver’s eyes.
So any reflection off the bonnet, bullbar etc would preclude high mounted lights, but if they are not LOW BEAM lights, it seems there is no restriction in ADR.
There might be in NSW regs though, I haven't looked through those.