Document ID: chunk:federal_register_of_legislation:C2025C00097:section:5:p44
Version: federal_register_of_legislation:C2025C00097
Segment Type: section
Provision Reference: s 5 (pt 44/56)
Character Range: 193524–196079

on the last day of the financial year, married (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999; and
 (c) the person to whom the first person is married is also a PHIIB in respect of the premium; and
 (d) either:
 (i) the first person has made a choice under section 61‑215 of the Income Tax Assessment Act 1997 in relation to the *income year corresponding to the financial year mentioned in subsection (1); or
 (ii) the requirement in subsection (9) is satisfied.
 (9) The requirement in this subsection is satisfied if:
 (a) during an *income year (the lodgement year), the first person lodges his or her income tax return for the income year (the return year) corresponding to the financial year mentioned in subsection (1); and
 (b) the person to whom the first person is married does not lodge his or her income tax return for the return year before the end of the lodgement year (whether or not he or she is required to lodge such a return).
 (10) If this subsection applies:
 (a) the amount (if any) that the person to whom the first person is married is liable to pay under subsection (3) in respect of the premium is reduced to nil; and
 (b) the first person's liability under subsection (3) is increased by that amount.

282‑19  When general interest charge payable
 (1) If:
 (a) a person is liable under section 282‑18 to pay an amount; and
 (b) the whole or a part of the amount remains unpaid after the time by which the amount is due to be paid;
the person is liable to pay *general interest charge on the unpaid amount.
 (2) A person who is liable under this section to pay *general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:
 (a) started at the beginning of the day by which the unpaid amount was due to be paid; and
 (b) finishes at the end of the last day at the end of which any of the following remains unpaid:
 (i) the unpaid amount;
 (ii) general interest charge on any of the unpaid amount.

Subdivision 282‑B—Miscellaneous

282‑20  Notification requirements—private health insurers
 (1) The Chief Executive Medicare may, by notice given to a private health insurer, require the insurer, within the period specified in the notice, to provide information specified in the notice about a person who:
 (a) is covered at any time during a financial year specified in the notice by a *complying health insurance policy issued by the insurer; or
 (b) paid premiums under such a policy.
 (2) The information must be given in the *approved