Income Tax Assessment Amendment Act

1996

No. 17, 1996

An Act to amend the Income Tax Assessment Act 1936, and for related purposes

Income Tax Assessment Amendment

Act 1996

No. 17, 1996

An Act to amend the Income Tax Assessment Act 1936, and for related purposes

[Assented to 27 June 1996]

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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 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]