TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 2 - General  

REGULATION 27   CERTAIN DEFENCE FORCE MEMBERS TAKEN TO HAVE GIVEN MEDICARE LEVY VARIATION DECLARATION  

27(1)    
This regulation applies to an individual:

(a) who, on a particular date, 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) of 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 of that kind under subregulation (2).

27(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) of Schedule 1 to the Act to the effect that the individual is entitled to relief from 50% of the Medicare levy.