Commonwealth Consolidated Acts

PRIVATE HEALTH INSURANCE ACT 2007 - SECT 22.5

Adults insured under policy

  (1)   Each * adult insured under the * complying health insurance policy throughout the premium period is a PHIIB , in respect of the premium or amount.

Note:   PHIIB is short for private health insurance incentive beneficiary .

Dependent person - only policies

  (2)   Subsections   (3) and (4) apply if the only persons insured under the * complying health insurance policy throughout the premium period are one or more * dependent persons.

  (3)   Each person who is a parent (within the meaning of Part   2.11 of the Social Security Act 1991 ) in relation to one or more of those * dependent persons on the last day of the financial year mentioned in section   22 - 1 is a PHIIB , in respect of the premium or amount.

  (4)   However, the person who pays the premium or amount is the only PHIIB , in respect of the premium or amount, if:

  (a)   disregarding this subsection, more than one person would be a * PHIIB in respect of the premium or amount because of subsection   (3); and

  (b)   those persons are not married to each other (within the meaning of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 ) at the end of the financial year; and

  (c)   the person who pays the premium or amount is not a * dependent person.