HEALTH INSURANCE LEVY ASSESSMENT AMENDMENT ACT 1978

No. 90 of 1978

An Act to amend the law relating to income tax in relation to the imposition, assessment and collection of a health insurance levy.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Health Insurance Levy Assessment Amendment Act 1978.

(2) The Income Tax Assessment Act 1936 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation

3. (1) Section 251r of the Principal Act is amended—

(a) by inserting “, (3a)” after “(3)” in sub-section (2);

(b) by inserting after sub-section (3) the following sub-section:

“(3a) Where in relation to a period being the whole or a part of a year of income—

(a) the parents of a child referred to in paragraph (b) of sub-section (2) lived separately and apart from each other; and

(b) that child would, but for this sub-section, be taken, for the purposes of this Part and of any Act imposing levy, to be a dependant of each of his parents in respect of that period,

that child shall be taken to be a dependant only of the parent (if any) to whom child endowment under Part VI of the Social Services Act 1947 was paid or is payable in respect of that child in respect of that period.”; and

(2) The amendments made by sub-section (1) apply to assessments in respect of income of the year of income commencing on 1 July 1978 and to assessments in respect of income of all subsequent years of income.

Excess tax rebates to be allowed against levy

4. (1) Section 251u of the Principal Act is amended—

(a) by omitting from sub-section (1) “other”; and

(b) by omitting sub-sections (2) and (3) and substituting the following sub-section:

“(2) If, in the assessment of a taxpayer in respect of income of a year of income, a rebate is, or rebates are, allowable to the taxpayer under this section or under an Act imposing levy for that year of income, that rebate, or the sum of those rebates, as the case may be, shall not exceed the amount of levy that, but for that rebate or those rebates, would be payable by the taxpayer in respect of income of that year of income.”.

Prescribed persons

5. (1) Section 251v of the Principal Act is amended—

(a) by omitting “or” at the end of paragraph (c) of sub-section (1);

(b) by adding at the end of sub-section (1) the following word and paragraph:

“; or (e) during the whole of that period the person was—

(i) the head of a diplomatic mission, or the head of a consular post, established in Australia;

(ii) a member of the staff of a diplomatic mission, or a member of the consular staff of a consular post, established in Australia; or

(iii) a member of the family of a person referred to in sub-paragraph (i) or (ii), being a member who forms part of the household of that person,

and was not an Australian citizen and was not ordinarily resident in Australia.”; and

“(1a) In this section—

(a) expressions that are defined by the Vienna Convention on Diplomatic Relations referred to in the Diplomatic Privileges and Immunities Act 1967 have the same respective meanings as in that Convention; and

(b) expressions that are defined by the Vienna Convention on Consular Relations referred to in the Consular Privileges and Immunities Act 1972 have the same respective meanings as in that Convention.”.