Commonwealth Numbered Acts

PRIVATE HEALTH INSURANCE INCENTIVES ACT 1997 No. 55, 1997 - SECT 3.3

(1) If the policy covers only one person, the income test is satisfied in
respect of the financial year in question if the sum of the taxable incomes of
all of the persons whose incomes are required by subsection (2) to be taken
into account is less than the maximum amount under subsection (4). Note: For
taxable income, see section 3-5.

(2) The persons whose incomes are to be taken into account are:

   (a)  if the person covered by the policy is not a dependent child during
        the financial year-that person and the partner (if any) of that
        person; or

   (b)  if the person covered by the policy is a dependent child at any time
        during that year-any parent of that person, and the partner (if any)
        of the parent, but only if, in respect of that year:

        (i)    the parent, or his or her partner, made one or more payments of
               premiums in respect of the policy; or

        (ii)   a person (other than a parent of the dependent child or the
               partner (if any) of that parent) made one or more such
               payments, under an arrangement entered into with the parent or
               partner.

(3) For the purposes of subsection (2), a person is the partner of another
person only if, on the last day of the financial year, the person is the
partner of that person.

(4) The maximum amount is:

   (a)  if at all times during the financial year the person covered by the
        policy is not a dependent child and is not the partner of another
        person-$35,000; or

   (b)  if at any time during the financial year the person covered by the
        policy is not a dependent child and is the partner of another
        person-$70,000; or

   (c)  if at any time during the financial year the person covered by the
        policy is a dependent child-$70,000. Note: For dependent child, parent
        and partner, see the Dictionary.