Commonwealth Numbered Acts

HEALTH INSURANCE LEVY ACT 1977 No. 132 of 1977 - SECT 10

10. (1) In the case of a person who was included in the same category during
the whole of the year of income but was a prescribed person during a part or
parts only of the year of income, the amount of the levy payable by the person
in accordance with the preceding provisions of this Act upon the taxable
income of the person shall be reduced by so much of that amount as bears to
that amount the same proportion as the number of days in the part, or the sum
of the numbers of days in the parts, of the year of income during which the
person was a prescribed person bears to the number of days in the year of
income.

(2) Where, but for this sub-section, a relevant amount would, for the purposes
of sub-section 9 (1), be applicable to a person in respect of the year of
income for a category in which the person was included during a part or parts
of the year of income but the person was a prescribed person during the whole
of that part, or of those parts, of the year of income, then no relevant
amount is, for the purposes of that sub-section, applicable to the person in
respect of the year of income for that category.

(3) Where, for the purposes of sub-section 9 (1), a relevant amount is
applicable to a person in respect of the year of income for a category in
which the person was included during a part or parts of the year of income but
the person was a prescribed person during portion only of the part, or of any
of those parts, of the year of income, that relevant amount shall be reduced
by so much of that amount as bears to that amount the same proportion as the
number of days in the portion of that part, or the sum of the numbers of days
in the portions of those parts, of the year of income during which the person
was a prescribed person bears to the number of days in that part, or the sum
of the numbers of days in those parts, of the year of income.