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INCOME TAX ASSESSMENT ACT 1936 - SECT 251U

Prescribed persons

  (1)   Subject to this section, a person shall be taken to have been a prescribed person, for the purposes of this Part   and of any Act imposing Medicare levy, during a particular period if:

  (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; or

  (b)   the person was entitled under the Veterans' Entitlements Act 1986 , the Military Rehabilitation and Compensation Act 2004 , the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019 to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition; or

  (ca)   the person was, during the whole of that period, a recipient of:

  (i)   an age pension under Part   2.2 of the Social Security Act 1991 ; or

  (ii)   a disability support pension under Part   2.3 of the Social Security Act 1991 ;

    where the rate of the pension was calculated under section   1065 of the Social Security Act 1991 ; or

  (caa)   the person was, during the whole of that period, a recipient of a disability support pension under Part   2.3 of the Social Security Act 1991 where the rate of the pension was calculated under section   1066B of the Social Security Act 1991 ; or

  (cb)   the person was, during the whole of that period, a recipient of:

  (i)   an age service pension under Division   3 of Part   III of the Veterans' Entitlements Act 1986 ; or

  (ii)   an invalidity service pension under Division   4 of Part   III of the Veterans' Entitlements Act 1986 ; or

  (iii)   a partner service pension under Division   5 of Part   III of the Veterans' Entitlements Act 1986 ;

    where the rate of the pension was calculated under Method statement 2 in subpoint SCH6 - A1(3), or Method statement 4 in subpoint SCH6 - A1(5), in Schedule   6 to the Veterans' Entitlements Act 1986 ; or

  (cc)   during the whole of that period:

  (i)   the person was receiving income support supplement under Part   IIIA of the Veterans' Entitlements Act 1986 ; and

  (ii)   the rate of the person's income support supplement was worked out under Method statement 6 in subpoint SCH6 - A1(7) in Schedule   6 to the Veterans' Entitlements Act 1986 ; or

  (d)   during the whole of that period the person was a non - resident; or

  (e)   during the whole of that period the person was:

  (i)   the head of a diplomatic mission, or the head of a consular post, established in Australia; or

  (ii)   a member of the staff of a diplomatic mission, or a member of the consular staff of a consular post, established in Australia; or

  (iii)   a member of the family of a person referred to in subparagraph   (i) or (ii), being a member who forms part of the household of that person;

    and was not an Australian citizen and was not ordinarily resident in Australia; or

  (f)   the Health Minister has certified that, had any service, treatment or care to which Medicare benefits under the Health Insurance Act 1973 relate been rendered to the person or to another person during that period, the first - mentioned person would not have been entitled to Medicare benefits in respect of that service, treatment or care.

Note:   Section   960 - 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subparagraph   (1)(e)(iii).

  (2)   A person shall not be taken to have been a prescribed person, for the purposes of this Part   and of any Act imposing Medicare levy, during a particular period unless every person who was a dependant of the first - mentioned person during that period 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 Medicare levy, during that period.

  (3)   Where:

  (a)   a person would not, but for this subsection, be taken to have been a prescribed person, for the purposes of this Part   and of any Act imposing Medicare levy, during a particular period; and

  (b)   the person would, but for subsection   (2), be taken to have been a prescribed person, for the purposes of this Part   and of any Act imposing Medicare levy, during that period by virtue of paragraph   (1)(a), (b), (ca), (caa) or (cb);

the person shall be taken to have been a prescribed person, for the purposes of this Part   and of any Act imposing Medicare levy, during one - half of that period.

  (4)   In this section:

  (a)   expressions that are defined by the Vienna Convention on Diplomatic Relations referred to in the   Diplomatic Privileges and Immunities Act 1967 have the same respective meanings as in that Convention; and

  (b)   expressions that are defined by the Vienna Convention on Consular Relations referred to in the Consular Privileges and Immunities Act 1972 have the same respective meanings as in that Convention.



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