{"id":"nsw:act-1982-159","name":"Health Insurance Levies Act 1982","slug":"health-insurance-levies-act-1982","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"159 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107985,"registerId":"nsw-act-1982-159-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act may be cited as the [Health Insurance Levies Act 1982](/view/html/inforce/current/act-1982-159).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> > (1) Sections 1 and 2 shall commence on the date of assent to this Act.\n> \n> > (2) Except as provided by subsection (1), this Act shall commence on 1 January 1983.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Taxation Administration Act 1996","content":"#### 3 Taxation Administration Act 1996\n\n3 [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)\n\n> This Act is to be read together with the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) which makes provision for the administration and enforcement of this Act and other taxation laws.\n> \n> **s 3:** Am 1983 No 162, Schs 1 (2), 2 (1). Subst 1996 No 98, Sch 1.2 (1).","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n4 Definitions\n\n> > (1) In this Act, except in so far as the content or subject-matter otherwise indicates or requires:\n> > \n> > ambulance service means a service related to the work of rendering first aid to, and the transport of, sick and injured persons, but does not include a service of a class prescribed for the purposes of this definition.\n> > \n> > authorised agent means an authorised agent under section 16C.\n> > \n> > basic health benefits means those benefits payable to a contributor by an organisation in accordance with an applicable benefits arrangement (within the meaning of the [Private Health Insurance Act 2007](http://www.legislation.gov.au/) of the Commonwealth) of the organisation.\n> > \n> > Chief Commissioner means the Chief Commissioner of State Revenue referred to in section 60 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> > \n> > contributor means:\n> > \n> > > (a) in relation to a health benefits fund conducted by an organisation, a person who is a contributor to that fund in accordance with the rules of the organisation (including a person who, in accordance with those rules, for the time being remains a contributor even though in arrears with his or her contributions), and includes a person for whom or on whose behalf contributions are made, or\n> > \n> > > (b) in relation to the State Ambulance Insurance Plan, a person who is a member of that Plan in accordance with the provisions of or made under this Act.\n> > \n> > health benefits fund means a fund out of which an organisation makes payments to contributors for periods of accommodation and maintenance in hospitals, and for surgical, therapeutic or other medical or health treatment, service or procedure in hospitals.\n> > \n> > levy means a monthly levy or an additional levy under this Act.\n> > \n> > month means any of the 12 months of the year.\n> > \n> > organisation means a society, body or group of persons, whether corporate or unincorporate, which conducts a health benefits fund.\n> > \n> > prescribed rate means:\n> > \n> > > (a) for January 1983—40 cents,\n> > \n> > > (b) for any month thereafter in 1983—70 cents,\n> > \n> > > (c) for January 1984—75 cents, and\n> > \n> > > (d) for any month thereafter and before July 1997—32 cents, as adjusted from time to time in accordance with Schedule 2, and\n> > \n> > > (e) for July 1997 and for any month thereafter—83 cents, as adjusted from time to time in accordance with Schedule 2.\n> > \n> > record means:\n> > \n> > > (a) a documentary record, or\n> > \n> > > (b) a record made by an electronic, electromagnetic, photographic or optical process, or\n> > \n> > > (c) any other kind of record.\n> > \n> > regulations means regulations under this Act.\n> > \n> > State Ambulance Insurance Plan means the State Ambulance Insurance Plan established by section 16A.\n> \n> > (2) An organisation shall, for the purposes of this Act, be deemed to carry on the business in New South Wales of providing health benefits to contributors if:\n> > \n> > > (a) for the purposes of, or purposes related to, the enrolment of contributors to a health benefits fund conducted by it or the payment of benefits to any such contributors:\n> > > \n> > > > (i) it uses premises in New South Wales, or\n> > > \n> > > > (ii) it uses, in New South Wales, the services of a servant or an agent, or\n> > \n> > > (b) any of the contributors to a health benefits fund conducted by it are permanently resident in New South Wales.\n> \n> > (3) Notes included in this Act do not form part of this Act.\n> \n> > (4), (5) (Repealed)\n> \n> **s 4:** Am 1983 No 18, Sch 1 (1); 1983 No 162, Schs 1 (3) (4), 2 (2); 1985 No 222, Sch 1 (1); 1987 No 92, Sch 1 (1); 1990 No 112, Sch 2; 1992 No 86, Sch 4 (1); 1996 No 98, Sch 1.2 (2)–(5); 1997 No 37, Sch 1; 1997 No 109, Sch 1.2; 1999 No 60, Sch 3 \\[1\\]; 2005 No 51, Sch 3 \\[1\\]; 2009 No 51, Sch 7.2 \\[1\\]; 2010 No 19, Sch 3.44 \\[1\\].","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Crown bound","content":"#### 5 Crown bound\n\n5 Crown bound\n\n> This Act binds the Crown not only in right of New South Wales but also, so far as the legislative power of Parliament permits, the Crown in all its other capacities.","sortOrder":5},{"sectionNumber":"Part 2","sectionType":"part","heading":null,"content":"# Part 2\n\nPart 2\n\n6–9 (Repealed)\n\n**pt 2:** Rep 1996 No 98, Sch 1.2 (6).\n\n**s 6:** Subst 1983 No 18, Sch 1 (2). Am 1985 No 222, Sch 1 (2); 1987 No 92, Sch 1 (2). Rep 1996 No 98, Sch 1.2 (6).\n\n**s 6A:** Ins 1983 No 18, Sch 1 (2). Rep 1996 No 98, Sch 1.2 (6).\n\n**s 7:** Am 1983 No 18, Sch 1 (3); 1983 No 162, Schs 1 (4), 2 (3); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.2 (6).\n\n**s 8:** Am 1983 No 18, Sch 1 (4); 1983 No 162, Schs 1 (4), 2 (4); 1989 No 34, Sch 1; 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.2 (6).\n\n**s 9:** Am 1983 No 18, Sch 1 (5); 1985 No 222, Sch 1 (3). Rep 1996 No 98, Sch 1.2 (6).","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Levies","content":"# Part 3 Levies\n\nPart 3 Levies","sortOrder":7},{"sectionNumber":"10","sectionType":"section","heading":"Monthly levy payable","content":"#### 10 Monthly levy payable\n\n10 Monthly levy payable\n\n> An organisation which, on the first day in any month, carries on the business in New South Wales of providing health benefits to contributors is liable to pay to the Chief Commissioner, on or before the 15th day of that month, the monthly levy calculated in accordance with section 10A.\n> \n> **s 10:** Am 1983 No 18, Sch 1 (4); 1983 No 162, Sch 1 (4). Subst 1992 No 86, Sch 4 (4); 1994 No 48, Sch 4 (1).","sortOrder":8},{"sectionNumber":"10A","sectionType":"section","heading":"Calculation of monthly levy","content":"#### 10A Calculation of monthly levy\n\n10A Calculation of monthly levy\n\n> > (1) The monthly levy for a month is the amount calculated in accordance with the following formula:\n> > \n> > ![](/image/((Type%3D%22act%22)%20AND%20(No%3D159)%20AND%20(Year%3D1982)%20AND%20(%22Historical%20Document%22%3D0))/g1.gif)  \n> > where:\n> > \n> > L is the monthly levy in dollars.\n> > \n> > S is the number of single contributors at the beginning of the month.\n> > \n> > F is the number of contributing families at the beginning of the month.\n> > \n> > C is the prescribed rate in force during the month.\n> > \n> > D is the number of days in the month.\n> \n> > (2) In subsection (1):\n> > \n> > contributing family means a family or group whose members are contributors with respect to a health benefits fund by virtue of a single policy of insurance.\n> > \n> > single contributor means a contributor who is not a member of a contributing family.\n> \n> > (3) In determining the values of S and F in the formula given in subsection (1), single contributors, or members of a contributing family all of whom:\n> > \n> > > (a) are permanently resident outside New South Wales, or\n> > \n> > > (b) are members of one or more of the following classes of contributors:\n> > > \n> > > > (i) persons who contribute to an organisation for the purpose of securing entitlement only to benefits other than basic health benefits,\n> > > \n> > > > (ii) persons who hold one or more of the following cards issued to them by the Commonwealth:\n> > > > \n> > > > > • Concession Card\n> > > > \n> > > > > • Health Benefits Card\n> > > > \n> > > > > • Pensioner Health Benefits and Transport Concession Card\n> > > > \n> > > > > • Pharmaceutical Benefits Concession Card and Social Security Card\n> > > \n> > > > (iii) persons who are in receipt of a service pension under Part III of the [Veterans’ Entitlements Act 1986](http://www.legislation.gov.au/) of the Commonwealth,\n> > \n> > are not to be counted.\n> \n> > (4) If a monthly levy comprises, in addition to a number of dollars, a number of cents, the number of cents is to be disregarded.\n> \n> **s 10A:** Ins 1992 No 86, Sch 4 (2). Am 1994 No 48, Sch 4 (2).","sortOrder":9},{"sectionNumber":"11","sectionType":"section","heading":"Requirement to furnish a monthly return","content":"#### 11 Requirement to furnish a monthly return\n\n11 Requirement to furnish a monthly return\n\n> Any organisation which carries on the business in New South Wales of providing health benefits to contributors shall furnish, together with each monthly levy under section 10, a return in a form approved by the Chief Commissioner.\n> \n> Maximum penalty: 50 penalty units.\n> \n> Note—\n> \n> An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> \n> **s 11:** Am 1983 No 162, Sch 1 (4); 1992 No 86, Sch 4 (5) (8); 1992 No 112, Sch 1; 1994 No 48, Sch 4 (3); 2012 No 97, Sch 1.17.","sortOrder":10},{"sectionNumber":"11A","sectionType":"section","heading":"Assessment of monthly levy by organisations in certain circumstances","content":"#### 11A Assessment of monthly levy by organisations in certain circumstances\n\n11A Assessment of monthly levy by organisations in certain circumstances\n\n> > (1) If an organisation is liable to pay a monthly levy under section 10 but is unable to determine accurately the number of contributors for the purpose of calculating the amount of the levy, the organisation is to make an estimate of the number of its contributors for the purpose of paying the levy.\n> \n> > (2) The organisation must, once the precise number of contributors becomes known to it, inform the Chief Commissioner of the number of contributors.\n> \n> > (3) The organisation:\n> > \n> > > (a) must then assess the difference between the amount paid and the amount of the monthly levy, and\n> > \n> > > (b) must pay any additional amount required or it may apply for a refund if the amount paid exceeds the monthly levy.\n> \n> > (4) (Repealed)\n> \n> **s 11A:** Ins 1994 No 48, Sch 4 (4). Am 1996 No 98, Sch 1.2 (7).","sortOrder":11},{"sectionNumber":"12","sectionType":"section","heading":null,"content":"#### 12\n\n12–15 (Repealed)","sortOrder":12},{"sectionNumber":"16","sectionType":"section","heading":"Adjustment of prescribed rate","content":"#### 16 Adjustment of prescribed rate\n\n16 Adjustment of prescribed rate\n\n> Schedule 2 has effect.","sortOrder":14},{"sectionNumber":"Part 3A","sectionType":"part","heading":"State Ambulance Insurance Plan","content":"# Part 3A State Ambulance Insurance Plan\n\nPart 3A State Ambulance Insurance Plan\n\n**pt 3A:** Ins 1983 No 162, Sch 2 (5).","sortOrder":15},{"sectionNumber":"16A","sectionType":"section","heading":"Establishment of plan","content":"#### 16A Establishment of plan\n\n16A Establishment of plan\n\n> There is hereby established, for the purposes of this Act, a State Ambulance Insurance Plan.\n> \n> **s 16A:** Ins 1983 No 162, Sch 2 (5).","sortOrder":16},{"sectionNumber":"16B","sectionType":"section","heading":"Contributors","content":"#### 16B Contributors\n\n16B Contributors\n\n> > (1) Any person who is not:\n> > \n> > > (a) a contributor to a health benefits fund conducted by an organisation to which section 10 applies, or\n> > \n> > > (b) a person who is otherwise exempt from the payment of fees for the provision of ambulance services,\n> > \n> > is eligible to become a member of the State Ambulance Insurance Plan.\n> \n> > (2) There shall be the following 2 classes of membership of the State Ambulance Insurance Plan:\n> > \n> > > (a) Single membership comprising a single person,\n> > \n> > > (b) Family membership comprising a person and the dependants of the person.\n> \n> > (3) A reference in subsection (2) (b) to the dependants of a person includes a reference to the spouse of the person and to any other person who is a dependent child (within the meaning of section 10AA of the [Health Insurance Act 1973](http://www.legislation.gov.au/) of the Commonwealth) in relation to the person.\n> \n> > (4) In this section:\n> > \n> > spouse of a person includes a de facto partner of that person.\n> > \n> > Note—\n> > \n> > “De facto partner” is defined in section 21C of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015).\n> \n> **s 16B:** Ins 1983 No 162, Sch 2 (5). Am 2002 No 73, Sch 1.11; 2008 No 67, Sch 3; 2009 No 51, Sch 7.2 \\[2\\]; 2010 No 19, Sch 3.44 \\[2\\] \\[3\\].","sortOrder":17},{"sectionNumber":"16C","sectionType":"section","heading":"Authorised agents","content":"#### 16C Authorised agents\n\n16C Authorised agents\n\n> > (1) In this section, prescribed organisation means:\n> > \n> > > (a) N.I.B. Health Funds Limited, and\n> > \n> > > (b) Westfund Limited, and\n> > \n> > > (c) Australian Health Management Group Pty Limited, and\n> > \n> > > (d) Grand United Corporate Health Limited, and\n> > \n> > > (d1) (Repealed)\n> > \n> > > (e) an organisation (including a society, body or group of persons which does not conduct a health benefits fund) prescribed by the regulations.\n> \n> > (2) The Minister for Health may appoint a prescribed organisation as an authorised agent for the purposes of collecting contributions and performing other functions under the State Ambulance Insurance Plan and may enter into an agreement with any such organisation for those purposes.\n> \n> > (3) The Minister for Health may revoke any such appointment and terminate any such agreement if the prescribed organisation which is appointed as an authorised agent fails to comply with any requirement:\n> > \n> > > (a) made by or under this Act,\n> > \n> > > (b) specified in the agreement, or\n> > \n> > > (c) made by the Minister for Health from time to time and notified in writing to that organisation.\n> \n> > (4) Where an organisation referred to in subsection (1) (a), (b), (c) or (d) changes its name and the Minister for Health is satisfied that the change of name is not accompanied by any change in the nature of the organisation, the Minister for Health may, by notice published in the Gazette, so certify and, subject to subsection (5), as from the date that the notice is so published, the reference in subsection (1) (a), (b), (c) or (d), as the case may be, shall be read and construed as a reference to the organisation under that changed name.\n> \n> > (5) The power of the Minister for Health under subsection (4) may be exercised in relation to an organisation under a changed name as if the organisation, under that changed name, were referred to in subsection (1).\n> \n> **s 16C:** Ins 1983 No 162, Sch 2 (5). Am 2005 No 51, Sch 3 \\[2\\] \\[3\\]; 2010 No 46, Sch 4 \\[1\\].","sortOrder":18},{"sectionNumber":"16D","sectionType":"section","heading":"Commission for authorised agents","content":"#### 16D Commission for authorised agents\n\n16D Commission for authorised agents\n\n> > (1) An authorised agent which collects contributions from contributors to the State Ambulance Insurance Plan is entitled to a commission on contributions, being such amount as may be determined from time to time by the Minister for Health, with the concurrence of the Minister, and notified in writing to the authorised agent.\n> \n> > (2) An amount determined under subsection (1) may differ according to such factors as are specified in the determination.\n> \n> **s 16D:** Ins 1983 No 162, Sch 2 (5). Am 1999 No 60, Sch 3 \\[2\\].","sortOrder":19},{"sectionNumber":"16E","sectionType":"section","heading":"Amount of contribution","content":"#### 16E Amount of contribution\n\n16E Amount of contribution\n\n> > (1) The amount of weekly contribution (including commission) required to be paid for membership of the State Ambulance Insurance Plan shall be:\n> > \n> > > (a) in the case of single membership—the prescribed rate for the month during which the contribution becomes due and payable, or\n> > \n> > > (b) in the case of family membership—an amount equal to twice the prescribed rate for the month during which the contribution becomes due and payable.\n> \n> > (2) The regulations may specify the circumstances in which a person who has not paid any contribution which has become due and payable ceases to be a member of the State Ambulance Insurance Plan.\n> \n> > (3) Contributions under the State Ambulance Insurance Plan are not payable in respect of any period before 1 February 1984.\n> \n> **s 16E:** Ins 1983 No 162, Sch 2 (5).","sortOrder":20},{"sectionNumber":"16F","sectionType":"section","heading":"Remittance of contributions by authorised agents","content":"#### 16F Remittance of contributions by authorised agents\n\n16F Remittance of contributions by authorised agents\n\n> An authorised agent must, on or before the 15th day of each month:\n> \n> > (a) lodge a return with the Chief Commissioner, in a form approved by the Chief Commissioner, for that month, and\n> \n> > (b) pay to the Chief Commissioner an amount calculated in accordance with the following formula:\n> > \n> > ![](/image/((Type%3D%22act%22)%20AND%20(No%3D159)%20AND%20(Year%3D1982)%20AND%20(%22Historical%20Document%22%3D0))/g2.gif)\n> > \n> >   \n> > where:\n> > \n> > A is the amount in dollars to be paid to the Chief Commissioner.\n> > \n> > S is the number of contributors to single membership at the beginning of the month.\n> > \n> > F is the number of contributors to family membership at the beginning of the month.\n> > \n> > C is the prescribed rate in force during the month.\n> > \n> > D is the number of days in the month.\n> > \n> > E is the authorised agent’s commission (determined in accordance with section 16D) on contributions for the month.\n> \n> **s 16F:** Ins 1983 No 162, Sch 2 (5). Subst 1999 No 60, Sch 3 \\[3\\].","sortOrder":21},{"sectionNumber":"16G","sectionType":"section","heading":"Annual adjustment","content":"#### 16G Annual adjustment\n\n16G Annual adjustment\n\n> > (1) If the amount paid to the Chief Commissioner by an authorised agent under section 16F for a year exceeds the actual amount payable by the authorised agent for that year, the authorised agent may apply for a refund of an amount equal to the difference and the Chief Commissioner is to refund that difference.\n> \n> > (2) If the actual amount payable by an authorised agent for a year exceeds the amount paid to the Chief Commissioner by the authorised agent for the year under section 16F, the authorised agent is to pay the difference to the Chief Commissioner by the date on which the authorised agent is required to lodge a return for the first month of the next year.\n> \n> > (3) In this section:\n> > \n> > actual amount payable for a year means the total of all contributions to the State Ambulance Insurance Plan for the year collected by an authorised agent, less the total of all commission deducted from those contributions by the authorised agent in accordance with section 16D.\n> > \n> > year has the same meaning as it has in Schedule 2.\n> \n> **s 16G:** Ins 1983 No 162, Sch 2 (5). Rep 1996 No 98, Sch 1.2 (8). Ins 1999 No 60, Sch 3 \\[4\\]. Am 2012 No 76, Sch 2 \\[1\\].","sortOrder":22},{"sectionNumber":"16H","sectionType":"section","heading":"Regulations","content":"#### 16H Regulations\n\n16H Regulations\n\n> The regulations may make provision for or with respect to the conduct and operation of the State Ambulance Insurance Plan.\n> \n> **s 16H:** Ins 1983 No 162, Sch 2 (5).","sortOrder":23},{"sectionNumber":"Part 4","sectionType":"part","heading":"Exemption from ambulance fees","content":"# Part 4 Exemption from ambulance fees\n\nPart 4 Exemption from ambulance fees\n\n**pt 4, hdg:** Am 1983 No 162, Sch 1 (7).","sortOrder":24},{"sectionNumber":"17","sectionType":"section","heading":"Exemption from ambulance fees","content":"#### 17 Exemption from ambulance fees\n\n17 Exemption from ambulance fees\n\n> > (1) (Repealed)\n> \n> > (2) Notwithstanding anything to the contrary in Chapter 5A of the [Health Services Act 1997](/view/html/inforce/current/act-1997-154), no fee shall be payable by a person in respect of an ambulance service provided to the person in pursuance of that Act if the person was, at the time the service was provided:\n> > \n> > > (a) a contributor to a health benefits fund conducted by an organisation to which section 10 applies, or\n> > \n> > > (b) a contributor to the State Ambulance Insurance Plan.\n> \n> > (3) Subsection (2) does not affect the operation of:\n> > \n> > > (a) Division 3 of Part 3 of the [Workers Compensation Act 1987](/view/html/inforce/current/act-1987-070), or\n> > \n> > > (b) Division 2 of Part 2 of the [Motor Vehicles (Third Party Insurance) Act 1942](/view/html/inforce/current/act-1942-015).\n> \n> > (4) Nothing in this section shall be construed as conferring on a person any entitlement to the provision of an ambulance service.\n> \n> **s 17:** Am 1983 No 162, Schs 1 (8), 2 (6); 1987 No 79, Sch 1; 1990 No 16, Sch 2; 2009 No 51, Sch 7.2 \\[3\\].","sortOrder":25},{"sectionNumber":"18","sectionType":"section","heading":"Declarations","content":"#### 18 Declarations\n\n18 Declarations\n\n> A person is, notwithstanding section 17, liable for payment in respect of an ambulance service referred to in section 17 (2) unless a declaration is made by or on behalf of the person in or to the effect of the form approved by the Health Administration Corporation constituted by the [Health Administration Act 1982](/view/html/inforce/current/act-1982-135).\n> \n> **s 18:** Subst 1983 No 162, Sch 1 (9).","sortOrder":26},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"# Part 5 Miscellaneous\n\nPart 5 Miscellaneous","sortOrder":27},{"sectionNumber":"19","sectionType":"section","heading":"Records to be kept","content":"#### 19 Records to be kept\n\n19 Records to be kept\n\n> An organisation which carries on the business in New South Wales of providing health benefits to contributors shall:\n> \n> > (a) keep such records as may be prescribed containing such particulars as may be prescribed relating to that business, and\n> \n> > (b) (Repealed)\n> \n> Maximum penalty: 50 penalty units.\n> \n> **s 19:** Am 1983 No 162, Sch 1 (4); 1992 No 112, Sch 1; 1996 No 98, Sch 1.2 (9).","sortOrder":28},{"sectionNumber":"20","sectionType":"section","heading":null,"content":"#### 20\n\n20–24 (Repealed)","sortOrder":29},{"sectionNumber":"25","sectionType":"section","heading":"Transitional provisions","content":"#### 25 Transitional provisions\n\n25 Transitional provisions\n\n> Schedule 3 has effect.","sortOrder":31},{"sectionNumber":"26","sectionType":"section","heading":"Regulations","content":"#### 26 Regulations\n\n26 Regulations\n\n> > (1) The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n> \n> > (2) A provision of a regulation may:\n> > \n> > > (a) apply generally or be limited in its application by reference to specified exceptions or factors,\n> > \n> > > (b) apply differently according to different factors of a specified kind, or\n> > \n> > > (c) authorise any matter or thing to be from time to time determined, applied or regulated by any specified person or body,\n> > \n> > or may do any combination of those things.\n> \n> > (3) A regulation may impose a penalty not exceeding 20 penalty units for an offence against the regulation.\n> \n> **s 26:** Am 1992 No 112, Sch 1.","sortOrder":32},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":null,"content":"# Schedule 1\n\nSchedule 1 (Repealed)\n\n**sch 1:** Rep 1992 No 86, Sch 4 (6).","sortOrder":33},{"sectionNumber":"Schedule 2","sectionType":"schedule","heading":"Adjustment of prescribed rate","content":"# Schedule 2 Adjustment of prescribed rate\n\nSchedule 2 Adjustment of prescribed rate\n\n(Section 16)\n\n**sch 2:** Am 1983 No 18, Sch 1 (6); 1983 No 162, Sch 1 (10); 1986 No 218, Sch 19; 2001 No 22, Sch 2; 2012 No 76, Sch \\[2\\]–\\[10\\].","sortOrder":34},{"sectionNumber":"6","sectionType":"section","heading":"Savings","content":"#### 6 Savings\n\n6 Savings\n\n> An adjustment of the prescribed rate in accordance with this Schedule does not affect the liability of any organisation to pay a monthly levy in respect of a month before the adjustment takes effect, in accordance with this Act, and that organisation is liable to pay any such levy in all respects as if that adjustment had not been made.","sortOrder":40},{"sectionNumber":"Schedule 3","sectionType":"schedule","heading":"Transitional provisions","content":"# Schedule 3 Transitional provisions\n\nSchedule 3 Transitional provisions\n\n(Section 25)\n\n**sch 3:** Am 1983 No 18, Sch 1 (7); 1983 No 162, Schs 1 (11), 2 (7); 1992 No 86, Sch 4 (7); 1994 No 48, Sch 4 (6); 1995 No 16, Sch 4; 1999 No 60, Sch 3 \\[5\\]; 2000 No 53, Sch 3.10; 2010 No 46, Sch 4 \\[2\\]; 2012 No 76, Sch 2 \\[11\\].","sortOrder":41},{"sectionNumber":"3A","sectionType":"section","heading":"References to Commissioner or Assistant Commissioner for Health Insurance Levies","content":"#### 3A References to Commissioner or Assistant Commissioner for Health Insurance Levies\n\n3A References to Commissioner or Assistant Commissioner for Health Insurance Levies\n\n> > (1) On and from the commencement of this clause, in any Act (other than this Act) or in any regulation, by-law or statutory instrument or in any document, whether of the same or of a different kind:\n> > \n> > > (a) a reference to the Commissioner for Health Insurance Levies, being a reference to the Commissioner referred to in section 6 of this Act, as in force before the commencement of this clause, or\n> > \n> > > (b) a reference to the Assistant Commissioner for Health Insurance Levies,\n> > \n> > is to be read and construed as a reference to the Chief Commissioner for Health Insurance Levies or the Commissioner for Health Insurance Levies, respectively, referred to in section 6 of this Act, as amended by the [Health Insurance Levies (Administration) Amendment Act 1983](/view/pdf/asmade/act-1983-18).\n> \n> > (2) This clause is taken to have commenced on 22 April 1983 (the day appointed and notified under section 2 (2) of the [Health Insurance Levies (Administration) Amendment Act 1983](/view/pdf/asmade/act-1983-18)).\n> \n> > (3) Subclauses (1) and (2) re-enact (with minor modification) clause 4 of Schedule 2 to the [Health Insurance Levies (Administration) Amendment Act 1983](/view/pdf/asmade/act-1983-18). Subclauses (1) and (2) are transferred provisions to which section 30A of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) applies.","sortOrder":47},{"sectionNumber":"Part 6","sectionType":"part","heading":"Provision consequent on enactment of State Revenue Legislation Amendment Act 2010","content":"# Part 6 Provision consequent on enactment of State Revenue Legislation Amendment Act 2010\n\nPart 6 Provision consequent on enactment of [State Revenue Legislation Amendment Act 2010](/view/html/repealed/current/act-2010-046)","sortOrder":54},{"sectionNumber":"7","sectionType":"section","heading":"Authorised agents","content":"#### 7 Authorised agents\n\n7 Authorised agents\n\n> > (1) An appointment by the Minister for Health of a prescribed organisation as an authorised agent under section 16C (2) is taken on the commencement of the [State Revenue Legislation Amendment Act 2010](/view/html/repealed/current/act-2010-046) to be an appointment of the relevant successor organisation.\n> \n> > (2) An agreement entered into with a prescribed organisation by the Minister for Health under section 16C (2) is taken on that commencement to be an agreement entered into with the relevant successor organisation.\n> \n> > (3) For the purposes of this clause, the relevant successor organisation is:\n> > \n> > > (a) in the case of the Western District Health Fund—Westfund Limited, and\n> > \n> > > (b) in the case of the Wollongong Hospital and Medical Benefits Contribution Fund—Australian Health Management Group Pty Limited, and\n> > \n> > > (c) in the case of Grand United Friendly Society Limited—Grand United Corporate Health Limited.","sortOrder":55},{"sectionNumber":"Part 7","sectionType":"part","heading":"Provision consequent on enactment of State Revenue Legislation Further Amendment Act 2012","content":"# Part 7 Provision consequent on enactment of State Revenue Legislation Further Amendment Act 2012\n\nPart 7 Provision consequent on enactment of [State Revenue Legislation Further Amendment Act 2012](/view/html/repealed/current/act-2012-076)","sortOrder":56},{"sectionNumber":"8","sectionType":"section","heading":"Adjustment of prescribed rate","content":"#### 8 Adjustment of prescribed rate\n\n8 Adjustment of prescribed rate\n\n> > (1) The amendments made by the [State Revenue Legislation Further Amendment Act 2012](/view/html/repealed/current/act-2012-076) apply in respect of the adjustment of the prescribed rate on any operative date occurring in or after 2013.\n> \n> > (2) For the purpose of calculating the adjustment percentage under clause 2 of Schedule 2 for an operative date in 2013:\n> > \n> > > (a) the amount calculated as p(L) is to be adjusted to include the percentage change in average weekly earnings for employees for New South Wales from the September quarter of 2011 to the December quarter of 2011, determined by reference to the group of amounts set out in relation to males, for New South Wales, in the series of Average Weekly Earnings (Original), issued by the Australian Statistician, and\n> > \n> > > (b) the amount calculated as p(I) is to be adjusted to include the percentage change in the price of goods and services from the September quarter of 2011 to the December quarter of 2011, determined by reference to the group of numbers set out as index numbers for Sydney in the Consumer Price Index (All Groups Index) issued by the Australian Statistician.\n> \n> > (3) Clause 2 (4) of Schedule 2 applies in respect of the amounts or numbers referred to in subclause (2) in the same way as it applies to the amounts or numbers referred to in that Schedule.\n> \n> > (4) This clause does not affect clause 2 (7) or 3 of Schedule 2.","sortOrder":57}],"analysis":{"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Insufficient substantive content was provided to determine whether the Act's scope has drifted from its original 1982 intent. However, the frequency of amendments (9 versions since 2001 alone) suggests the levy rates or mechanisms have been updated over time, which is normal for financial legislation rather than indicative of a fundamental scope change."},"complexity_factors":["Substantive provisions not available in the provided text — full complexity cannot be assessed","Multiple amendments over four decades suggest accumulated layers of change that may create complexity in interpretation","Dual ministerial responsibility (Treasurer and Minister for Finance) may create administrative complexity","Pending uncommenced 2024 amendments create a two-version reality — current law vs. future law — which can confuse readers","Intersection of state taxation law and health insurance regulation involves two complex legal domains","Levy calculation mechanisms (not visible here) in financial legislation are typically technical and formula-driven"],"plain_english_summary":"## Health Insurance Levies Act 1982 (NSW)\n\n**What is this?**\nThis is a NSW State law from 1982 that imposes **levies** (compulsory fees or charges) related to health insurance. It sits alongside the broader health insurance regulatory framework in New South Wales.\n\n**Who does it affect?**\nBased on the available metadata, this Act is administered by the **NSW Treasurer and Minister for Finance**, suggesting it primarily concerns the financial/taxation side of health insurance — likely affecting health insurers operating in NSW rather than individual policyholders directly.\n\n**Why does it matter?**\nThe Act has been amended multiple times since 1982 (with updates in 2001, 2002, 2005, 2008, 2009, 2010, 2012, and 2013), indicating it remains an active piece of legislation. Notably, a **2024 amendment** (Health Insurance Levies Amendment Act 2024 No 74) has been passed but **has not yet commenced** — meaning changes are coming but aren't in effect yet.\n\n**Important limitation:** The actual substantive provisions (the real rules and numbers) of this Act were not included in the text provided — only navigation metadata and status information were available. A full analysis of what the levies are, how they're calculated, and exactly who pays them would require reviewing the Act's actual sections.\n\n**Bottom line:** This is a long-standing NSW law imposing charges related to health insurance, currently under the Treasurer's oversight, with new amendments on the horizon."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act’s scope has been expanded and adjusted from its original 1982 text by later insertions and amendments recorded in the text. Notably, Part 3A establishing the State Ambulance Insurance Plan (s 16A–16H) was inserted (see insertion notes), creating a new authorised-agent collection and commission regime (s 16C–16D) and contributors’ classes (s 16B, s 16E). The mechanism for adjusting the prescribed rate has been made technical and periodic via Schedule 2 (cls 1–6) and amended procedures for adjustment (including Minister/Governor powers and changes to the relevant statistical reference periods) are provided in Schedule 2 and the Act’s amendment notes (Schedule 2 cls 2, 3; amendments reflected in marginal notes). Transitional provisions preserve prior liabilities and phase in amendments (Schedule 2 cl 6; Schedule 3). These insertions and amendments alter who collects and remits funds, add administrative reconciliation duties (s 16G, s 11A), and change the process for updating the monetary unit used in levy calculations (Schedule 2)."},"complexity_factors":["Detailed levy and contribution calculation formulas requiring counts of single contributors and contributing families (s 10A; s 16F).","Multiple cross-references to external statutes and administrative regimes (Taxation Administration Act 1996 (s 3); Health Services Act; Veterans’ Entitlements Act references in s 10A(3)).","Schedule 2’s technical adjustment mechanism tied to specific statistical series and multiple methods for ministerial/Governor intervention (Schedule 2 cls 1–4).","Authorised-agent regime that names specific organisations and permits expansion by regulation, with ministerial appointment, commission-setting and revocation powers (s 16C–16D).","Record-keeping and return obligations with criminal/penalty consequences and executive liability for corporations (s 11, s 19; Taxation Administration Act linkage).","Numerous amendments, repeals and transitional provisions scattered through the Act and schedules requiring historical tracking (many marginal amendment notes and Schedule 3).","Savings and reconciliation provisions (s 11A, s 16G, Schedule 2 cl 6) that create timing and cash-flow complexity for collect-and-remit operations."],"plain_english_summary":"### What this law does, in plain English\n\n- It requires organisations that run health benefits funds (the entities that pay hospital and related medical benefits) and certain authorised agents to pay regular levies and to lodge monthly returns with the state revenue office (see s 10, s 11 and s 16F). The monthly levy for a health benefits organisation is calculated from the number of single contributors and contributing families, the prescribed rate and the number of days in the month (s 10A).\n\n- It establishes a State Ambulance Insurance Plan (Part 3A, s 16A–16H). People who are not already contributors to a health benefits fund and who are not otherwise exempt may join as single or family members (s 16B). The Minister for Health may appoint certain organisations as authorised agents to collect contributions and remit them to the Chief Commissioner; those agents receive a commission set by the Minister (s 16C–16D). Authorised agents must lodge returns and pay amounts to the Chief Commissioner on or before the 15th of each month (s 16F) and reconcile payments annually (s 16G).\n\n- Contributors to a health benefits fund covered by this Act, or contributors to the State Ambulance Insurance Plan, are exempt from paying ambulance fees when an ambulance service is provided (s 17(2)), subject to the Act’s form and declaration requirements (s 18) and the note that the section does not itself guarantee provision of ambulance services (s 17(4)).\n\n- The monetary unit used in the levy (the “prescribed rate”) is adjusted by a formula tied to average weekly earnings and consumer prices set out in Schedule 2. The schedule sets out how the adjustment percentage is calculated, when adjusted rates take effect, publication requirements and savings for prior liabilities (Schedule 2, cls 1–6). The Chief Commissioner publishes adjusted rates (Schedule 2 cl 5). The Act is administered and enforced under the Taxation Administration Act 1996 (s 3).\n\n### Who pays, who decides, and how behaviour changes\n\n- Who pays: health benefits organisations pay the monthly levy (s 10). Contributors to the State Ambulance Insurance Plan pay weekly contributions (s 16E); authorised agents collect those contributions and remit the net amount to the Chief Commissioner (s 16F, s 16G). If an organisation cannot accurately count contributors it may estimate and later adjust (s 11A).\n\n- Who decides: the Chief Commissioner administers returns, forms and publication of adjusted rates (s 3; Schedule 2 cl 5). The Minister for Health appoints and can remove authorised agents and sets their commission (s 16C–16D). The Governor (and the Minister, by certificate) has power under Schedule 2 to specify or alter adjustment percentages in defined circumstances (Schedule 2 cls 2(4)–(5), 2(7), 3).\n\n- Behaviour changes: organisations must keep prescribed records and submit monthly returns (s 11, s 19). Named or prescribed authorised organisations may become collection points for ambulance-plan contributions (s 16C), steering how contributors pay and how the Plan is administered. Contributors who join the State Ambulance Insurance Plan or who belong to a covered health benefits fund will not be charged ambulance fees under the Health Services Act provisions as modified by this Act (s 17).\n\n### Implementation, compliance burden and points of discretion\n\n- Compliance burden: monthly returns and monthly payments are required (s 10, s 11, s 16F); record‑keeping requirements are imposed on organisations (s 19). Failure to furnish the monthly return or keep required records carries a maximum penalty of 50 penalty units (s 11, s 19). Corporate executive liability rules under the Taxation Administration Act 1996 apply to offences by corporations (s 11 note; s 3).\n\n- Administrative discretion: the Minister for Health chooses authorised agents and commissions and may revoke appointments for non‑compliance (s 16C–16D). Schedule 2 gives the Governor (and via Ministerial certificate) power to adjust or set the percentage used to update the prescribed rate and permits direction about which published statistical series to use (Schedule 2 cls 2(4)–(5), 2(7), 3). Regulations may prescribe additional conduct for the State Ambulance Insurance Plan and expand the list of prescribed organisations (s 16C(1)(e), s 16H, s 26).\n\n### Costs, incentives and trade-offs implied by the text\n\n- Direct cost-bearers: health benefits organisations carry the levy liability (s 10) and the administrative cost of returns and records (s 11, s 19). Authorised agents incur obligations to collect, lodge and reconcile (s 16F–16G) and may retain commissions set by the Minister (s 16D).\n\n- Revenue and exemption mechanism: the levy and the State Ambulance Insurance Plan are mechanically linked to providing an exemption from ambulance fees for covered contributors (s 10; s 16A–16F; s 17). The statutory mechanism therefore shifts some ambulance-fee exposure from individuals at point of service to periodic levies/contributions administered through organisations and authorised agents.\n\n- Concentrated benefits and risks: the authorised‑agent regime explicitly names certain organisations as prescribed organisations (s 16C(1)(a)–(d)) and allows regulations to add others (s 16C(1)(e)). That creates a mechanism by which particular entities can be given collection roles and commissions (s 16D), a concentrated benefit that depends on ministerial appointments (s 16C). The Act gives the Minister and Governor scope to alter financial parameters (commissions, adjustment percentages) that affect the amounts collected and remitted (s 16D; Schedule 2 cls 2(7), 3).\n\n- Implementation risk and reconciliation: authorised agents remit monthly but reconcile annually and may claim refunds or pay shortfalls (s 16G). Organisations that estimate contributor counts must later notify and adjust payments (s 11A), creating reconciliation duties and potential cash‑flow timing differences.\n\n- Limits and savings: adjustments to the prescribed rate do not change liability for levies already due for months before the adjustment takes effect (Schedule 2 cl 6). The Act binds the Crown (s 5), so public entities may be within scope to the extent permitted by legislative power.\n\n### Key cross-references to watch\n\n- Administration and enforcement are governed by the Taxation Administration Act 1996 (s 3). The adjustment formula in Schedule 2 relies on statistical series published by the Australian Statistician unless otherwise prescribed (Schedule 2 cl 2). The Health Services Act and other Acts govern the provision of ambulance services and interactions with this Act’s exemption (s 17, s 18)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1982 purpose. Originally focused on imposing levies on health insurers to fund ambulance services, it has expanded to include: (1) a comprehensive State Ambulance Insurance Plan (Part 3A, added 1983) for uninsured individuals; (2) an elaborate indexation system tied to economic indicators (Schedule 2); (3) a framework for authorised agents with commission structures; and (4) extensive transitional provisions accommodating seven major amending acts over 30 years. The original Part 2 was entirely repealed in 1996 and replaced by the Taxation Administration Act 1996 integration, fundamentally changing the enforcement mechanism."},"complexity_factors":["Multiple mathematical formulas for calculating levies and contributions (sections 10A, 16F)","Complex indexation mechanism in Schedule 2 involving Australian Bureau of Statistics data (Average Weekly Earnings and Consumer Price Index) with rounding rules and substitution provisions","Nested definitions and cross-references to Commonwealth legislation (Private Health Insurance Act 2007, Health Insurance Act 1973, Veterans' Entitlements Act 1986)","Multiple transitional provisions across seven different amending acts spanning 1983–2012 in Schedule 3","Conditional exemptions and exceptions in levy calculations (section 10A(3) excludes multiple categories of contributors)","Delegated legislative power allowing Governor to specify alternative adjustment percentages (Schedule 2, clause 3)","Specific named entities in section 16C with succession provisions for corporate name changes"],"plain_english_summary":"This law imposes a monthly tax (called a 'levy') on private health insurance companies that operate in New South Wales. The money collected funds the State Ambulance Insurance Plan, which ensures that people who are insured—either through private health funds or the state plan—don't have to pay out-of-pocket fees when they use ambulance services.\n\n**Who it affects:**\n- **Private health insurers** (called 'organisations' in the Act) must pay the monthly levy based on how many single people and families they cover in NSW.\n- **Authorised agents** (specific named health funds like N.I.B. and Westfund) collect contributions for the State Ambulance Insurance Plan on behalf of the government.\n- **The public** benefits because contributors to health funds or the State Ambulance Insurance Plan are exempt from paying ambulance fees when they need emergency transport.\n\n**How it works:**\n- Health insurers pay a monthly levy calculated using a formula: (number of single contributors + number of family groups) × prescribed rate × days in the month.\n- Certain people don't count toward the levy calculation, including those with Commonwealth concession cards, veterans receiving service pensions, and people who live outside NSW.\n- The 'prescribed rate' (the dollar amount per person) adjusts annually based on wage growth and inflation.\n- People who aren't covered by private health insurance can join the State Ambulance Insurance Plan directly through authorised agents, paying weekly contributions.\n\n**Why it matters:**\nThis creates a funding mechanism that keeps ambulance services free at the point of use for insured individuals, while ensuring health insurers contribute to the cost of ambulance services their members might use."}},"importantCases":[],"_links":{"self":"/api/acts/health-insurance-levies-act-1982","history":"/api/acts/health-insurance-levies-act-1982/history","analysis":"/api/acts/health-insurance-levies-act-1982/analysis","conflicts":"/api/acts/health-insurance-levies-act-1982/conflicts","importantCases":"/api/acts/health-insurance-levies-act-1982/important-cases","documents":"/api/acts/health-insurance-levies-act-1982/documents"}}