1996

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Income Tax Assessment Amendment Bill 1996

No.      , 1996

(Treasury)

A Bill for an Act to amend the Income Tax Assessment Act 1936, and for related purposes

96051201,700/27.5.1996(51/96)    Cat. No. 96 4609 4    ISBN 0644 445165

Contents
1	Short title	
2	Commencement	
3	Schedule(s)	
Schedule 1—Amendments commencing on 1 July 1996	
Income Tax Assessment Act 1936	
Schedule 2—Amendments commencing on 1 July 1997	
Income Tax Assessment Act 1936	

A Bill for an Act to amend the Income Tax Assessment Act 1936, and for related purposes
The Parliament of Australia enacts:
1  	Short title
		This Act may be cited as the Income Tax Assessment Amendment Act 1996.
2  	Commencement
	(1)	Subject to this section, this Act commences on the day on which it receives the Royal Assent.
	(2)	Schedule 1 commences, or is taken to have commenced, on 1 July 1996.
	(3)	Schedule 2 commences on 1 July 1997.
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		Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 251U(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.