Private Health Insurance Act 2007
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Hide history noteFamilies
22-30(1)
The following table applies to a person (the first person ) for a financial year if: (a) on the last day of the financial year, the person is married (within the meaning of the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 ); or (b) on any day in the financial year, the person contributes in a substantial way to the maintenance of a [*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 .
dependent person who is:
(i) the person ' s child (within the meaning of the Income Tax Assessment Act 1997 ); or
(ii) the person ' s sibling (including the person ' s half-brother, half-sister, adoptive brother, adoptive sister, step-brother, step-sister, foster-brother or foster-sister) who is dependent on the person for economic support:
| Private health insurance tiers - families | |||
| Item |
Column 1
For the financial year, the person is a ... |
Column 2
if his or her income for surcharge purposes for the financial year exceeds the following for the financial year … |
Column 3
but does not exceed the following (if applicable) for the financial year … |
| 1 | tier 1 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . family tier 1 threshold |
his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . family tier 2 threshold. |
| 2 | tier 2 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . family tier 2 threshold |
his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . family tier 3 threshold. |
| 3 | tier 3 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . family tier 3 threshold |
not applicable. |
22-30(2)
For the purposes of subsection (1) , if paragraph (1)(a) applies, treat the [*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 .
income for surcharge purposes for the financial year of the person to whom the first person is married (as mentioned in that paragraph) as included in the first person ' s income for surcharge purposes for the financial year.22-30(3)
Subdivision 960-J of the Income Tax Assessment Act 1997 (Family relationships) applies to subparagraphs (1)(b)(i) and (ii) of this section in the same way as it applies to that Act.
Singles
22-30(4)
The following table applies to a person for a financial year if the table in subsection (1) does not apply to the person for the financial year:
| Private health insurance tiers - singles | |||
| Item |
Column 1
For the financial year, the person is a ... |
Column 2
if his or her income for surcharge purposes for the financial year exceeds the following for the financial year … |
Column 3
but does not exceed the following (if applicable) for the financial year … |
| 1 | tier 1 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . singles tier 1 threshold |
his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . singles tier 2 threshold. |
| 2 | tier 2 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . singles tier 2 threshold |
his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . singles tier 3 threshold. |
| 3 | tier 3 earner | his or her
[*]
To find definitions of asterisked terms, see the Dictionary in Schedule 1 . singles tier 3 threshold |
not applicable. |
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