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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 21
21. Regulation 87 (Certain members of Defence Force to be taken to have furnished Medicare levy variation declaration)
21.1 Omit the regulation, substitute: Certain members of Defence Force taken
to have given Medicare levy variation declaration
"87. (1) This regulation applies to an employee who:
(a) on a particular date, is entitled (because he or she is a member of
the Defence Force) to free medical treatment for any incapacity,
disease or disabling condition; and
(b) on or before that date, has not given to his or her employer a
Medicare levy variation declaration to the effect mentioned in
paragraph 86 (1) (a).
"(2) This Subdivision applies to the employee as if he or she had given, on
the particular date, a Medicare levy variation declaration to the effect
mentioned in paragraph 86 (1) (b) claiming relief from half of the Medicare
levy.".
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