Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 52 inserted by No 121 of 1997.

Subdiv 52-D repealed by No 105 of 2013, s 3 and Sch 2 item 23, effective 1 July 2013. No 105 of 2013, s 3 and Sch 2 item 28(3) contains the following saving provision:

(3)
Despite the amendments made by items 23, 25 and 26, Subdivision 52-D and section 61-210 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of those items) continue to apply on and after that commencement in relation to payments made under Division 26 of the Private Health Insurance Act 2007 before, on or after that commencement.

Subdiv 52-D heading substituted by No 128 of 1998.

S 52-125 repealed by No 105 of 2013, s 3 and Sch 2 item 23, effective 1 July 2013. For saving provision see note under Subdiv 52-D heading. S 52-125 formerly read:

SECTION 52-125 Private health insurance incentive payments are exempt  
52-125
A payment made to you under Division 26 of the Private Health Insurance Act 2007 is exempt from income tax.

S 52-125 amended by No 32 of 2007, s 3 and Sch 3 item 8 by substituting " Division 26 of the Private Health Insurance Act 2007 " for " Chapter 2 of the Private Health Insurance Incentives Act 1998 " , effective 1 July 2007.

S 52-125 inserted by No 128 of 1998.