Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013 (105 of 2013)

Schedule 2   Incentive payments scheme

Part 2   Consequential amendments

Income Tax Assessment Act 1997

25   Subsection 61-210(2)

Repeal the subsection, substitute:

Reduction because PHII benefit received in another form

(2) Subsections (3), (4) and (5) apply if the amount of the premium was reduced because of the operation or purported operation of Division 23 of the Private Health Insurance Act 2007.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).