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COMMONWEALTHRegulation
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s 55

Certain Defence Force members taken to have given Medicare levy variation declaration

In force
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 3Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision FDeclarations

55 Certain Defence Force members taken to have given Medicare levy variation declaration

(1)

This section applies to an individual:

(a)

who, on a particular day, 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) in 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 under subsection (2).

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

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