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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.200 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 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

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

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