S 299F repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299F formerly read:
SECTION 299F CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS
[Where deduction for death or disability cover premium]
If an RSA provider receives in a year of income a rebate or refund of a premium which has, in whole or in part, been allowed or is allowable as a deduction under subsection
, so much of that rebate or refund as is attributable to that deduction is to be included in the assessable income of the RSA provider for the year of income.
[Other inclusions not limited]
Nothing in subsection (1) limits the circumstances in which other rebates or refunds are included in the assessable income.