Commonwealth Numbered Regulations

TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 55

             (1)  This section applies to an individual:

                     (a)  who, on a particular day, is entitled (because of being a member of the Defence Force) to free medical treatment for any incapacity, disease or disabling condition; and

                     (b)  who:

                              (i)  has not given, as a member of the Defence Force, a declaration under subsection 15-50(1) in Schedule 1 to the Act to the effect that the individual is entitled to full relief from the Medicare levy; and

                             (ii)  has not previously been taken to have given a declaration under subsection (2).

             (2)  On that day, the individual is taken to have given, as a member of the Defence Force, a declaration under subsection 15-50(1) in Schedule 1 to the Act to the effect that the individual is entitled to relief from 50% of the Medicare levy.