24UMP support payment exemption (persons who are 65 or more)

24 UMP support payment exemption (persons who are 65 or more)

(1) For subsection 52(4) of the Act, a person is exempt from UMP support payment for a contribution year if: (a) the person turned 65 before the beginning of the contribution year or will turn 65 in that year; and (b) before the payment day for that person for the contribution year, the person gives to the Chief Executive Medicare: (i) a statutory declaration stating the date the person turned, or will turn, 65; or (ii) a certified copy of the person’s birth certificate. (2) A person who does not satisfy the conditions in subregulation (1) for a contribution year, only because the person has not given the document required by paragraph (1)(b) to the Chief Executive Medicare before the payment day for that person for the contribution year, is taken to have satisfied that condition for the contribution year if the person gives the document to the Chief Executive Medicare before the end of the period of 6 months starting on that payment day.

Note: A person to whom this subregulation applies for a contribution year is entitled to a refund of any UMP support payment paid by the person for that contribution year—see section 67 of the Act.