Income Tax Assessment Act 1936

PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE

SECTION 251U PRESCRIBED PERSONS

251U(1)

Subject to this section, a person shall be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period if:

(a) the person was entitled to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition because the person was a member of the Defence Force or was a relative of, or was otherwise associated with, a member of the Defence Force; or

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(b) the person was entitled under the Veterans ' Entitlements Act 1986 , the Military Rehabilitation and Compensation Act 2004 , the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019 to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition; or

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(c) (Repealed by No 26 of 2018)

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(ca) the person was, during the whole of that period, a recipient of:

(i) an age pension under Part 2.2 of the Social Security Act 1991 ; or

(ii) a disability support pension under Part 2.3 of the Social Security Act 1991 ;

where the rate of the pension was calculated under section 1065 of the Social Security Act 1991 ; or

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(caa) the person was, during the whole of that period, a recipient of a disability support pension under Part 2.3 of the Social Security Act 1991 where the rate of the pension was calculated under section 1066B of the Social Security Act 1991 ; or

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(cb) the person was, during the whole of that period, a recipient of:

(i) an age service pension under Division 3 of Part III of the Veterans ' Entitlements Act 1986 ; or

(ii) an invalidity service pension under Division 4 of Part III of the Veterans ' Entitlements Act 1986 ; or

(iii) a partner service pension under Division 5 of Part III of the Veterans ' Entitlements Act 1986 ;

where the rate of the pension was calculated under Method statement 2 in subpoint SCH6-A1(3), or Method statement 4 in subpoint SCH6-A1(5), in Schedule 6 to the Veterans ' Entitlements Act 1986 ; or

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(cc) during the whole of that period:

(i) the person was receiving income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 ; and

(ii) the rate of the person ' s income support supplement was worked out under Method statement 6 in subpoint SCH6-A1(7) in Schedule 6 to the Veterans ' Entitlements Act 1986 ; or

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(d) during the whole of that period the person was a non-resident; or

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(e) during the whole of that period the person was:

(i) the head of a diplomatic mission, or the head of a consular post, established in Australia; or

(ii) a member of the staff of a diplomatic mission, or a member of the consular staff of a consular post, established in Australia; or

(iii) a member of the family of a person referred to in subparagraph (i) or (ii), being a member who forms part of the household of that person;

and was not an Australian citizen and was not ordinarily resident in Australia; or

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(f) the Health Minister has certified that, had any service, treatment or care to which Medicare benefits under the Health Insurance Act 1973 relate been rendered to the person or to another person during that period, the first-mentioned person would not have been entitled to Medicare benefits in respect of that service, treatment or care.

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Note:

Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subparagraph (1)(e)(iii).

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History

S 251U(1) amended by No 26 of 2018, s 3 and Sch 5 item 30, by repealing para (c), effective 20 September 2020. No 26 of 2018, s 3 and Sch 5 item 140 contains the following saving provision:

140 Saving provisions - Income Tax Assessment Act 1936
…

(2)
Despite the amendments made by this Part, paragraph 251U(1)(c) of the Income Tax Assessment Act 1936 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a person who was a recipient of a sickness allowance under Part 2.14 of the Social Security Act 1991 before, on or after that commencement.

Para (c) formerly read:

(c) the person was, during the whole of that period, a recipient of a sickness allowance under Part 2.14 of the Social Security Act 1991 ; or

S 251U(1) amended by No 42 of 2019, s 3 and Sch 2 item 8, by substituting " , the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019 " for " or the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 " in para (b), effective 6 April 2019 and applicable to assessments for the 2019-20 year of income and later years of income.

S 251U(1) amended by No 59 of 2017, s 3 and Sch 1 item 25, by substituting " , the Military Rehabilitation and Compensation Act 2004 or the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 " for " or the Military Rehabilitation and Compensation Act 2004 " in para (b), effective 1 July 2017.

S 251U(1) amended by No 53 of 2015, s 3 and Sch 1 item 8, by omitting " , or was a resident only because the definition of Australia includes the prescribed Territory (within the meaning of section 24B) " after " non-resident " from para (d), applicable in relation to the 2016-17 income year and later income years.

S 251U(1) amended by No 2 of 2015, s 3 and Sch 4 item 19, by substituting " only because the definition of Australia includes the prescribed Territory (within the meaning of section 24B) " for " solely because subsection 7A(2) treats Norfolk Island as part of Australia " in para (d), applicable to an income year, a year of income or a tax period that commences on or after 1 July 2015.

S 251U(1) amended by No 12 of 2012, s 3 and Sch 6 item 227, by substituting " Medicare levy " for " levy " wherever occurring, effective 21 March 2012.

S 251U(1) amended by No 88 of 2009, s 3 and Sch 5 items 109 to 111, by inserting " or " at the end of paras (a), (b), (c), (ca), (caa), (cb), (cc), (d) and (e)(i) and substituting " Health Minister " for " Minister for Health " in para (f), effective 18 September 2009.

S 251U(1) amended by No 144 of 2008, s 3 and Sch 14 item 34, by inserting the note at the end, applicable in relation to the 2009-2010 year of income and later years of income.

S 251U(1) amended by No 97 of 2008 , s 3 and Sch 3 item 37, by substituting para (d), effective 3 October 2008. Para (d) formerly read:

(d) during the whole of that period the person was a non-resident, or was a resident solely by virtue of subsection 7A(2);

S 251U(1) amended by No 52 of 2004, No 39 of 2002, No 17 of 1996, No 146 of 1995, No 216 of 1991 and No 173 of 1985.

251U(1A)
(Repealed by No 97 of 2008 )

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251U(1B)
(Repealed by No 97 of 2008 )

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251U(2)

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A person shall not be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period unless every person who was a dependant of the first-mentioned person during that period is to be taken, or but for this subsection would be taken, to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period.

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251U(3)

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Where:

(a) a person would not, but for this subsection, be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period; and

(b) the person would, but for subsection (2), be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period by virtue of paragraph (1)(a), (b), (ca), (caa) or (cb);

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the person shall be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during one-half of that period.

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251U(4)
In this section:

(a) expressions that are defined by the Vienna Convention on Diplomatic Relations referred to in the Diplomatic Privileges and Immunities Act 1967 have the same respective meanings as in that Convention; and

(b) expressions that are defined by the Vienna Convention on Consular Relations referred to in the Consular Privileges and Immunities Act 1972 have the same respective meanings as in that Convention.

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