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INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-G - Private health insurance offset complementary to Private Health Insurance Incentives Act 1997  

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SECTION 61-300 (ARCHIVE)   What this Subdivision is about  

You can choose to claim a tax offset for premiums paid under private health insurance policies, instead of having premiums reduced under the Private Health Insurance Incentives Act 1997 .

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