Contents | | |
1 | Short title................................................................................................................................ | 583 |
2 | Commencement................................................................................................................... | 583 |
3 | Schedule(s)........................................................................................... | 584 |
Schedule 1—Amendments commencing on 1 July 1996 | 585 |
Income Tax Assessment Act 1936 | 585 |
Schedule 2—Amendments commencing on 1 July 1997 | 587 |
Income Tax Assessment Act 1936 | 587 |
3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments commencing on 1 July 1996
Income Tax Assessment Act 1936
1 Subsection 251R(6A)
Omit “251U(1)(a), (b)’’, substitute “251U(1)(b)”.
2 After subsection 251R(6A)
Insert:
(6AA) The reference in subsection (6A) to a person taken to have been a prescribed person includes a reference to:
(a) a person to whom section 8A of the Medicare Levy Act 1986 applies; and
(b) a person who would, apart from subsections 8A(4) and (5) of that Act, have been a person to whom section 8A of that Act applies.
3 Paragraph 251U(1)(a)
Repeal the paragraph.
4 Subsection 251U(2)
Omit all the words after “during that period” (first occurring), substitute:
has been or is to be taken to have been, or but for this subsection would have been or would be taken to have been:
(a) a prescribed person; or
(b) a person to whom section 8A of the Medicare Levy Act 1986 applies; or
(c) a person who would, apart from subsections 8A(4) and (5) of that Act, be a person to whom section 8A of that Act applies;
for the purposes of this Part and of any Act imposing levy, during that period.
5 Paragraph 251 U(3)(b)
Omit “(1)(a), (b)”, substitute “(1)(b)”.
6 Application
The amendments made by this Schedule apply to assessments in respect of income for the 1996-97 year of income.
Schedule 2—Amendments commencing on 1 July 1997
Income Tax Assessment Act 1936
1 Subsection 251R(6A)
Omit “251U(1)(b)”, substitute “251U(1)(a), (b)”.
2 Subsection 251R(6AA)
Repeal the subsection.
3 Before paragraph 251U(1)(b)
Insert:
(a) the person was entitled to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition because the person was a member of the Defence Force or was a relative of, or was otherwise associated with, a member of the Defence Force;
4 Subsection 251U(2)
Omit all the words after “during that period” (first occurring), substitute “is to be taken, or but for this subsection would be taken, to have been a prescribed person, for the purposes of this Part and of any Act imposing levy, during that period”.
5 Paragraph 251U(3)(b)
Omit “(1)(b)”, substitute “(1)(a), (b)”.
6 Application
The amendments made by this Schedule apply to assessments in respect of income for the 1997-98 year of income and all later years of income.
[Minister’s second reading speech made in—
House of Representatives on 29 May 1996 Senate on 18 June 1996]