Subdiv A inserted by No 117 of 1975.

S 159Q repealed by No 11 of 2014, s 3 and Sch 3 item 6, effective 1 July 2019. S 159Q formerly read:

SECTION 159Q REBATE FOR MEDICAL EXPENSES - PHASE-IN LIMITS  
When medical expense rebate higher phase-in limit applies

159Q(1)
The medical expense rebate higher phase-in limit applies if:

(a) an item of the following table applies to the following individual (the principal individual ) for the year of income:

(i) other than in a case to which subparagraph (ii) applies - the taxpayer;

(ii) in the case of an assessment mentioned in paragraph 159P(3)(a) - the beneficiary; and

(b) the amount mentioned in column 2 of the item exceeds the threshold mentioned in column 3 of the item.

When medical expense rebate higher phase-in limit applies
Item	Column 1 This item applies to the principal individual for a year of income if:	Column 2 Income amount	Column 3 Threshold
1	on the last day of the year, the principal individual is married (within the meaning of the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 ).	the total of: (a) the principal individual ' s adjusted taxable income for rebates for the year; and (b) the adjusted taxable income for rebates for the year of the individual to whom the principal individual is married	the principal individual ' s family tier 1 threshold for the year
2	(a) item 1 does not apply; and (b) on any day in the year, the principal individual has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 ).	the principal individual ' s adjusted taxable income for rebates for the year	the principal individual ' s family tier 1 threshold for the year
3	items 1 and 2 do not apply.	the principal individual ' s adjusted taxable income for rebates for the year	the principal individual ' s singles tier 1 threshold for the year

159Q(2)
The reference in item 1 of the table in subsection (1) to the last day of the year is treated as being a reference to the day the principal individual dies, if the principal individual dies during the year.

159Q(3)
Despite section 5 of the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 , for the purposes of item 2 of the table in subsection (1) of this section, an individual is treated as not being a dependant of the principal individual on a day if the individual is married (within the meaning of that Act) to the principal individual on that day.

159Q(4)
In the case of an assessment mentioned in paragraph 159P(3)(a), treat a reference in the table in subsection (1) to the principal individual ' s adjusted taxable income for rebates for the year as being a reference to the amount in respect of which the trustee is liable to be assessed, as mentioned in that paragraph.

Phase-in limits

159Q(5)
The medical expense rebate higher phase-in limit is $5,000.

Note:

This amount is indexed annually: see section 159HA.

159Q(6)
The medical expense rebate lower phase-in limit is $2,000.

Note:

This amount is indexed annually: see section 159HA.

S 159Q inserted by No 84 of 2013, s 3 and Sch 5 item 20, applicable to assessments for the 2012-13 year of income and later years of income.

Former s 159Q repealed by No 123 of 1985.