INCOME TAX ASSESSMENT ACT 1997

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 Part 2-2 of the Private Health Insurance Act 2007  

Guide to Subdivision 61-G

SECTION 61-200   61-200   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 having the premium reduced under Division 23 of the Private Health Insurance Act 2007 .


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
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61-220 (Repealed by No 26 of 2012)


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