Commonwealth Numbered Acts

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HEALTH INSURANCE LEVY ACT 1977 No. 132 of 1977 - SECT 9

Maximum levy where person not included in same category during whole of year of income
9. (1) The amount of levy payable in accordance with section 7 upon a taxable
income by a person who was not included in the same category during the whole
of the year of income shall not exceed the relevant amount, or, if there is
more than one relevant amount, the sum of the relevant amounts, applicable to
the person under sub-section (2) in respect of the year of income.

(2) For the purposes of sub-section (1)-

   (a)  subject to sub-section 10 (2), a relevant amount is applicable to a
        person in respect of the year of income for each category in which the
        person was included during a part or parts of the year of income; and

   (b)  the relevant amount applicable to a person in respect of the year of
        income for a particular category is so much of the amount of the levy
        that would be payable in accordance with sections 7 and 8 by the
        person upon the taxable income of the person if the part or parts of
        the year of income in which the person was included in that category
        constituted a year of income 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 in which the
        person was included in that category bears to the number of days in
        the whole of the year of income. 


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