Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision F - Declarations  

SECTION 55   CERTAIN DEFENCE FORCE MEMBERS TAKEN TO HAVE GIVEN MEDICARE LEVY VARIATION DECLARATION  

55(1)    
This section applies to an individual:

(a) who, on a particular day, is entitled (because of being a member of the Defence Force) to free medical treatment for any incapacity, disease or disabling condition; and

(b) who:

(i) has not given, as a member of the Defence Force, a declaration under subsection 15-50(1) in Schedule 1 to the Act to the effect that the individual is entitled to full relief from the Medicare levy; and

(ii) has not previously been taken to have given a declaration under subsection (2).

55(2)    
On that day, the individual is taken to have given, as a member of the Defence Force, a declaration under subsection 15-50(1) in Schedule 1 to the Act to the effect that the individual is entitled to relief from 50% of the Medicare levy.