Document ID: chunk:federal_register_of_legislation:C2025C00097:section:5:p46
Version: federal_register_of_legislation:C2025C00097
Segment Type: section
Provision Reference: s 5 (pt 46/56)
Character Range: 198352–201349

health insurance levies

Division 304—Introduction

304‑1  What this Part is about
      Each private health insurance levy is imposed under a levy Act. This Part deals with collection of the levies and other matters relating to their administration.

304‑5  Private Health Insurance (Levy Administration) Rules
  The collection of *private health insurance levies and other matters relating to administration of the levies are also dealt with in the Private Health Insurance (Levy Administration) Rules. The provisions of this Part indicate when a particular matter is or may be dealt with in these Rules.
Note: The Private Health Insurance (Levy Administration) Rules are made by the Minister under section 333‑20.

304‑10  Meaning of private health insurance levy
  Each of the following levies is a private health insurance levy:
 (b) levy imposed under the Private Health Insurance (Complaints Levy) Act 1995 (complaints levy);
 (d) levy imposed under the Private Health Insurance (Risk Equalisation Levy) Act 2003 (risk equalisation levy);
 (da) levy imposed under the Private Health Insurance (Medical Devices and Human Tissue Products Levy) Act 2007 (medical devices and human tissue products levy);
 (e) levy imposed under the Private Health Insurance (National Joint Replacement Register Levy) Act 2009 (national joint replacement register levy).
Note: Private health insurers are also liable to pay levies imposed by the Private Health Insurance Supervisory Levy Imposition Act 2015 and the Private Health Insurance (Collapsed Insurer Levy) Act 2003. This Part does not apply to those levies. The collection of those levies is dealt with in the Financial Institutions Supervisory Levies Collection Act 1998.

Division 307—Collection and recovery of private health insurance levies

307‑1  When private health insurance levy must be paid
 (1) A *private health insurance levy that is imposed on a particular day (the imposition day) becomes due and payable on the day specified as the payment day for that imposition day in:
 (a) a determination made by the Minister, by legislative instrument, if the levy is:
 (iii) *complaints levy imposed on a supplementary complaints levy administration day (within the meaning of the Private Health Insurance (Complaints Levy) Act 1995; or
 (iv) *risk equalisation levy imposed on a supplementary risk equalisation levy day (within the meaning of the Private Health Insurance (Risk Equalisation Levy) Act 2003; or
 (v) *national joint replacement register levy imposed on a supplementary national joint replacement register levy day (within the meaning of the Private Health Insurance (National Joint Replacement Register Levy) Act 2009); and
 (b) otherwise—the Private Health Insurance (Levy Administration) Rules.
 (2) The Minister must obtain, and take into account, advice from *APRA in relation to the day that is to be specified as the payment day in a determination made under subparagraph (1)(a)(iv).

307‑5  Late payment penalty
 (1) If a