Fairer Private Health Insurance Incentives Act 2012 (26 of 2012)

Schedule 1   Amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

48   Application

(1) The amendments made by this Schedule apply in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.

(2) To avoid doubt, a choice under section 61-215 of the Income Tax Assessment Act 1997, as substituted by this Schedule, does not have effect for a premium, or an amount in respect of a premium, paid before 1 July 2012.