Document ID: chunk:federal_register_of_legislation:C2014C00709:clause:5_159q
Version: federal_register_of_legislation:C2014C00709
Segment Type: clause
Provision Reference: sch 5 cl 159Q
Character Range: 28516–29878

159Q  Rebate for medical expenses—phase‑in limits

When medical expense rebate higher phase‑in limit applies
 (1) The medical expense rebate higher phase‑in limit applies if:
 (a) an item of the following table applies to the following individual (the principal individual) for the year of income:
 (i) other than in a case to which subparagraph (ii) applies—the taxpayer;
 (ii) in the case of an assessment mentioned in paragraph 159P(3)(a)—the beneficiary; and
 (b) the amount mentioned in column 2 of the item exceeds the threshold mentioned in column 3 of the item.

When medical expense rebate higher phase‑in limit applies
Item                                                       Column 1                                                                                                                                                                          Column 2                                                                                                                Column 3
                                                           This item applies to the principal individual for a year of income if:                                                                                                            Income amount                                                                                                           Threshold