Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 5 Rebate for medical expenses
Income Tax Assessment Act 1936
9 Subsection 159HA(7) (definition of indexable amount )
Repeal the definition, substitute:
indexable amount means:
(a) an amount mentioned in column 1 of an item of the following table; or
(b) if that amount has been altered under this section in relation to the year of income mentioned in column 2 of the item, or a later year of income - the altered amount:
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Indexable amounts |
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Item |
Column 1 Indexable amount |
Column 2 First indexable year |
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1 |
the amount specified in: (a) paragraph 23AB(7A)(a); or (b) paragraph (d) of the definition of relevant rebate amount in subsection 79A(4); or (c) paragraph (d) of the definition of concessional rebate amount in subsection 79B(6) |
the 2008-09 year of income |
|
2 |
an amount specified in subsection 159J(1B) or (2) (other than the amounts specified in column 3 of the table in subsection 159J(2) in respect of a dependant included in class 3 or 4) |
the 2008-09 year of income |
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3 |
the amounts specified in subsection 159L(2) |
the 2008-09 year of income |
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4 |
the amount specified in subsection 159Q(5) (medical expense rebate higher phase-in limit) |
the 2013-14 year of income |
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5 |
the amount specified in subsection 159Q(6) (medical expense rebate lower phase-in limit) |
the 2011-12 year of income |