Commonwealth Consolidated Regulations

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TAXATION ADMINISTRATION REGULATIONS 1976 - REG 27

Certain Defence Force members taken to have given Medicare levy variation declaration

         (1)   This regulation applies to an individual:

                (a)    who, on a particular date, is entitled (because of being a member of the Defence Force) to free medical treatment for any incapacity, disease or disabling condition; and

               (b)    who:

                          (i)    has not given, as a member of the Defence Force, a declaration under subsection 15‑50 (1) of Schedule 1 to the Act to the effect that the individual is entitled to full relief from the Medicare levy; and

                         (ii)    has not previously been taken to have given a declaration of that kind under subregulation (2).

         (2)   On that day, the individual is taken to have given, as a member of the Defence Force, a declaration under subsection 15‑50 (1) of Schedule 1 to the Act to the effect that the individual is entitled to relief from 50% of the Medicare levy.



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