Payment to recipient
(1) If:
(a) a person (the provider ) pays an amount to another person (the recipient ); and
(b) the amount is for the cost of health insurance; and
(c) the health insurance covers:
(i) the recipient; or
(ii) the recipient's partner; or
(iii) a dependent child of the recipient or the recipient's partner; or
(iv) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a jobseeker payment or a youth allowance;
the payment constitutes a health insurance benefit provided by the provider to the recipient.
Payment to the health insurance fund
(2) If:
(a) a person (the provider ) pays an amount to a health insurance fund; and
(b) the amount is for the cost of health insurance; and
(c) the health insurance covers:
(i) a person (the recipient ); or
(ii) the recipient's partner; or
(iii) a dependent child of the recipient or the recipient's partner; or
(iv) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a jobseeker payment;
the payment constitutes a health insurance benefit provided by the provider to the recipient.