Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-G substituted for Subdiv 61-H by No 32 of 2007, s 3 and Sch 3 item 9, applicable in relation to the 2007-2008 income year and later income years.

Subdiv 61-H inserted by No 128 of 1998.

S 61-330 repealed by No 32 of 2007, s 3 and Sch 3 item 9, applicable in relation to the 2007-2008 income year and later income years. S 61-330 formerly read:

SECTION 61-330 What this Subdivision is about  
You can choose to claim a tax offset for a premium, or an amount in respect of a premium, paid under a private health insurance policy instead of receiving a payment under Chapter 2 of the Private Health Insurance Incentives Act 1998

S 61-330 inserted by No 128 of 1998.