Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon. John Howard, M.P.)Introductory Note
This memorandum explains the provisions of the Health Insurance Levy Assessment Amendment Bill 1978 which proposes (with effect from 1 July 1978) the amendment of those provisions of the Income Tax Assessment Act under which health insurance levy is payable by people other than those who, together with their dependants, if any, are covered by private health insurance or by other recognised cover for health care expenses. The main features of the Bill are -
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