Document ID: chunk:federal_register_of_legislation:C2012A00026:clause:1_19:p1
Version: federal_register_of_legislation:C2012A00026
Segment Type: clause
Provision Reference: sch 1 cl 19 (pt 1/3)
Character Range: 25143–27851

19  After Subdivision 282‑A
Insert:

Subdivision 282‑AA—Recovery of certain amounts by Commissioner of Taxation

282‑16  Administration of this Subdivision by Commissioner of Taxation
  The Commissioner of Taxation has the general administration of:
 (a) this Subdivision; and
 (b) any other provision of this Act to the extent that it relates to this Subdivision.

282‑17  Subdivision operates in addition to Subdivision 282‑A
 (1) This Subdivision:
 (a) operates in addition to Subdivision 282‑A; and
 (b) does not limit the operation of that Subdivision.
 (2) Subdivision 282‑A does not limit the operation of this Subdivision.

No double recovery
 (3) Despite subsections (1) and (2):
 (a) an amount is not recoverable under section 282‑1 to the extent that it has already been recovered in accordance with section 282‑18; and
 (b) an amount is not recoverable under section 282‑18 to the extent that it has already been recovered in accordance with section 282‑1.
Note: This section means that an amount that is recoverable under both paragraph 282‑1(1)(e) and section 282‑18 is recoverable from the private health insurer in accordance with section 282‑1 or from the participant in accordance with section 282‑18.

282‑18  Liability for excess private health insurance premium reduction or refund
 (1) This section applies if any of the following requirements are satisfied:
 (a) the amount of a premium payable during a financial year under a *complying health insurance policy is reduced because of the operation or purported operation of Division 23;
 (b) a payment is made to a person because of the operation or purported operation of Division 26 in relation to a premium paid during a financial year (whether or not by the person) under a complying health insurance policy.
 (2) Divide the total of the reduction (if any) and payment (if any) by the number of persons who are *PHIIBs in respect of the premium.
 (3) If the amount worked out under subsection (2) exceeds the *share of the PHII benefit of a person who is a *PHIIB in respect of the premium, that person is liable to pay the amount of that excess to the Commonwealth.
 (4) If subsection (3) applies, the Commissioner of Taxation must give the person a notice stating that the person is liable to pay the amount of that excess to the Commonwealth.
 (5) A notice given to a person under subsection (4) may be contained in a notice of assessment under the Income Tax Assessment Act 1936.
 (6) An amount that a person is liable to pay under subsection (3) is due and payable at the same time as the income tax the person must pay for the financial year is due and payable under section 5‑5 of the Income Tax Assessment Act 1997. For the