INCOME TAX ASSESSMENT ACT 1997
Former Subdiv 61-G repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 231, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
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 having the premium reduced under Division 23 of the Private Health Insurance Act 2007 .
|61-205||Entitlement to the private health insurance tax offset|
|61-210||Amount of the private health insurance tax offset|
|61-215||Reallocation of the private health insurance tax offset between spouses|
|61-220||(Repealed by No 26 of 2012)|