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Act No. 18 of 1999 as amended, taking into account amendments up to Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013
An Act to implement A New Tax System by imposing Medicare levy surcharge on reportable fringe benefits totals of some employees without private hospital insurance
Administered by: Treasury
Registered 10 Sep 2013
Start Date 01 Jul 2012
End Date 24 Jun 2015

Commonwealth Coat of Arms

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

No. 18, 1999 as amended

Compilation start date:                     1 July 2012

Includes amendments up to:            Act No. 88, 2013

 

About this compilation

This compilation

This is a compilation of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 as in force on 1 July 2012. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 8 September 2013.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Definitions.......................................................................................... 1

4............ When does a person have private patient hospital cover?.................... 2

5............ Who is a dependant of a person?........................................................ 3

6............ What is a tier 2 earner and tier 3 earner............................................. 3

7............ When are people married?.................................................................. 4

8............ Who is a prescribed person?.............................................................. 5

Part 2—Imposition of surcharge                                                                                  6

10.......... Imposition of Medicare levy surcharge............................................... 6

Part 3—Amount of surcharge payable                                                                     7

Division 1—General rule                                                                                            7

11.......... Amount of surcharge payable............................................................. 7

Division 2—Amount of surcharge for single person without dependants             8

12.......... Amount of surcharge for single person without dependants............... 8

Division 3—Amount of surcharge for single person with dependants 9

13.......... Amount of surcharge for single person with dependants.................... 9

Division 4—Amount of surcharge for married person                            11

14.......... Who does this Division apply to?..................................................... 11

15.......... Amount of surcharge if this Division applies for whole year............ 12

16.......... Amount of surcharge if this Division applies for part of the year..... 13

Endnotes                                                                                                                                    15

Endnote 1—About the endnotes                                                                            15

Endnote 2—Abbreviation key                                                                                17

Endnote 3—Legislation history                                                                             18

Endnote 4—Amendment history                                                                           23

Endnote 5—Uncommenced amendments [none]                                          25

Endnote 6—Modifications [none]                                                                         25

Endnote 7—Misdescribed amendments [none]                                             25

Endnote 8—Miscellaneous [none]                                                                        25


An Act to implement A New Tax System by imposing Medicare levy surcharge on reportable fringe benefits totals of some employees without private hospital insurance

Part 1Preliminary

  

1  Short title

                   This Act may be cited as the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999.

2  Commencement

                   This Act commences on the day on which the A New Tax System (Fringe Benefits Reporting) Act 1999 receives the Royal Assent.

3  Definitions

             (1)  In this Act, unless the contrary intention appears:

Assessment Act means the Income Tax Assessment Act 1936.

covered by an insurance policy that provides private patient hospital cover has a meaning affected by section 4.

Note:          For limited purposes, sections 12, 13 and 14 also treat certain persons as being covered by an insurance policy that provides private patient hospital cover.

dependant of a person has the meaning given by section 5.

family tier 1 threshold, of a person for a year of income, means the family tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.

income for surcharge purposes has the same meaning as in the Income Tax Assessment Act 1997.

married has a meaning affected by section 7.

prescribed person has the meaning given by section 8.

reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.

resident of Australia has the meaning given by section 10.

singles tier 1 threshold, of a person for a year of income, means the singles tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.

surcharge means Medicare levy surcharge imposed by section 10.

tier 2 earner has the meaning given by section 6.

tier 3 earner has the meaning given by section 6.

             (2)  Subject to subsection (1) and any other contrary intention, an expression used in both this Act and Part VIIB of the Assessment Act has the same meaning in this Act as it has in that Part.

4  When does a person have private patient hospital cover?

             (1)  For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if:

                     (a)  the policy is a complying health insurance policy (within the meaning of the Private Health Insurance Act 2007) that covers hospital treatment (within the meaning of that Act); and

                     (b)  any excess payable in respect of benefits under the policy is no more than:

                              (i)  $500 in any 12 month period, in relation to a policy under which only one person is insured; and

                             (ii)  $1,000 in any 12 month period, in relation to any other policy.

             (2)  Paragraph (1)(b) does not apply in relation to an insurance policy under which a person has been insured continuously since the end of 24 May 2000, as long as the amount of any excess payable under the policy has not increased since that time.

             (4)  For the purposes of this Act, a person is also covered by an insurance policy that provides private patient hospital cover if:

                     (a)  the policy is issued by a person to whom subsection 67(3) of the National Health Act 1953 applied immediately before the commencement of the Private Health Insurance Act 2007; and

                     (b)  in a case where the person referred to in paragraph (a) had been, immediately before that commencement, a registered organization within the meaning of the National Health Act 1953—the policy would have been, immediately before that commencement, an applicable benefits arrangement, within the meaning of section 5A of that Act, to which paragraph 5A(1)(a) of that Act would apply.

             (5)  However, for the purposes of this Act a person is not covered by an insurance policy that provides private patient hospital cover if:

                     (a)  the person is covered by an insurance policy described in subsection (4); and

                     (b)  any excess payable in respect of benefits under the policy is more than:

                              (i)  $500 in any 12 month period, in relation to a policy under which only one person is insured; and

                             (ii)  $1,000 in any 12 month period, in relation to any other policy.

5  Who is a dependant of a person?

                   A person is a dependant of another person for a period if the person would be a dependant of the other person for the period for the purposes of Part VIIB of the Assessment Act, disregarding subsections 251R(4), (5), (6B), (6C) and (6D) of that Act.

6  What is a tier 2 earner and tier 3 earner

             (1)  Subject to this section, for the purposes of this Act:

                     (a)  tier 2 earner, for a year of income, means a tier 2 earner (within the meaning of the Private Health Insurance Act 2007) for the financial year corresponding to the year of income; and

                     (b)  tier 3 earner, for a year of income, means a tier 3 earner (within the meaning of that Act) for the financial year corresponding to the year of income.

             (2)  In determining whether a person is a tier 2 earner or tier 3 earner for a year of income for the purposes of this Act, section 22‑30 of the Private Health Insurance Act 2007 operates with the modification set out in subsection (3).

             (3)  Replace paragraph 22‑30(1)(b) of the Private Health Insurance Act 2007 with the following paragraph:

                     (b)  on any day in the year, the person has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999), other than a dependant to whom the person is married (within the meaning of that Act):

7  When are people married?

De facto couples treated as if married

             (1)  This Act applies to 2 persons (whether of the same sex or different sexes) as if they were married to each other for a period if:

                     (a)  their relationship is registered for the period under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or

                     (b)  they lived together in a relationship as a couple on a genuine domestic basis for the period, although not legally married to each other.

          (1A)  If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (1)(a) with another person, this Act applies as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (1)(a) with, the other person.

Persons living separately taken not to be married

             (2)  A person is taken not to be married to another person if they are living separately and apart.

New widows and widowers taken to be married until end of year

             (3)  If:

                     (a)  the last person (the deceased) to whom another person was married during a year of income died during the year of income; and

                     (b)  the death occurred while they were married;

the living person is taken to be married to the deceased during the period starting on the day the deceased died and ending on 30 June of the year of income.

8  Who is a prescribed person?

                   A person is a prescribed person for a period if the person would be a prescribed person for the purposes of Part VIIB of the Assessment Act during the period, disregarding subsection 251U(3) of that Act.

Part 2Imposition of surcharge

  

10  Imposition of Medicare levy surcharge

Surcharge imposed on reportable fringe benefits total

             (1)  Medicare levy surcharge is imposed on the reportable fringe benefits total for a year of income of a person who is a resident of Australia at any time during the year of income.

Note:          Subdivision 61‑L (tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 might provide a tax offset for a person if Medicare levy surcharge is payable by the person.

Who is a resident of Australia—general rule

             (2)  A person is a resident of Australia if he or she is a resident of Australia as defined in subsection 6(1) of the Assessment Act.

Exception for Norfolk Island

             (3)  However, a person is not a resident of Australia for the purposes of this Act if he or she is a resident of Australia as defined in subsection 6(1) of the Assessment Act merely because subsection 7A(2) of that Act treats Norfolk Island as part of Australia.

Application: 1999‑2000 year of income onwards

             (4)  Subsection (1) applies to the 1999‑2000 year of income and later years of income.

Part 3Amount of surcharge payable

Division 1General rule

11  Amount of surcharge payable

General rule

                   The amount of surcharge payable by a person on the person’s reportable fringe benefits total for a year of income is the total of the amounts worked out under whichever of Divisions 2, 3 and 4 apply to the person for a period in the year of income.

Division 2Amount of surcharge for single person without dependants

12  Amount of surcharge for single person without dependants

             (1)  This Division applies to a person for a period in a year of income if:

                     (a)  the person’s income for surcharge purposes for the year of income exceeds the person’s singles tier 1 threshold for the year of income; and

                     (b)  during the whole of the period:

                              (i)  the person is not a married person; and

                             (ii)  the person does not have any dependants; and

                            (iii)  the person is not covered by an insurance policy that provides private patient hospital cover; and

                            (iv)  the person is not a prescribed person.

             (2)  The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if this Division applies to the person for the whole of the year of income.

             (3)  If this Division applies to the person for only some of the days of the year of income, the amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:

                  

             (4)  Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.

             (5)  Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

Division 3Amount of surcharge for single person with dependants

13  Amount of surcharge for single person with dependants

Application

             (1)  This Division applies to a person for a period in a year of income if:

                     (a)  the person’s income for surcharge purposes for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

                     (b)  during the whole of the period:

                              (i)  the person is not a married person; and

                             (ii)  the person has one or more dependants; and

                            (iii)  the person, or at least one of the person’s dependants, is not covered by an insurance policy that provides private patient hospital cover; and

                            (iv)  the person is not a prescribed person.

Special rules for applying subparagraph (1)(b)(iii)

             (2)  For the purposes of subparagraph (1)(b)(iii):

                     (a)  the person is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover if, apart from subsection 251U(2) of the Assessment Act, the person would be a prescribed person for the period because of paragraph 251U(1)(a), (b), (c), (ca), (caa) or (cb) of that Act; and

                     (b)  disregard each of the person’s dependants who:

                              (i)  is a prescribed person for the period; or

                             (ii)  would be a prescribed person for the period apart from subsection 251U(2) of the Assessment Act.

Note:          Paragraphs 251U(1)(a), (b), (c), (ca), (caa) and (cb) of the Assessment Act provide that the following are prescribed persons:

·       defence personnel and members of their families who can get free medical treatment;

·       people who can get free medical treatment under the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004;

·       people who receive certain payments under the Social Security Act 1991 or the Veterans’ Entitlements Act 1986.

                   Subsection 251U(2) of the Assessment Act provides that a person who would otherwise be a prescribed person is not a prescribed person if one or more of his or her dependants are not prescribed persons.

Amount of surcharge payable for whole year

             (3)  The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if this Division applies to the person for the whole of the year of income.

Amount of surcharge payable for part of year

             (4)  If this Division applies to the person for only some of the days of the year of income, the amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:

                  

             (5)  Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.

             (6)  Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

Division 4Amount of surcharge for married person

14  Who does this Division apply to?

Application

             (1)  This Division applies to a person for a period in a year of income if, during the whole of the period:

                     (a)  the person is a married person; and

                     (b)  the person, or at least one of the person’s dependants, is not covered by an insurance policy that provides private patient hospital cover; and

                     (c)  the person is not a prescribed person.

Special rules for applying paragraph (1)(b)

             (2)  For the purposes of paragraph (1)(b):

                     (a)  the person is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover if, apart from subsection 251U(2) of the Assessment Act, the person would be a prescribed person for the period because of paragraph 251U(1)(a), (b), (c), (ca), (caa) or (cb) of that Act; and

                     (b)  disregard each of the person’s dependants who:

                              (i)  is a prescribed person for the period; or

                             (ii)  would be a prescribed person for the period apart from subsection 251U(2) of the Assessment Act.

Note:          Paragraphs 251U(1)(a), (b), (c), (ca), (caa) and (cb) of the Assessment Act provide that the following are prescribed persons:

·       defence personnel and members of their families who can get free medical treatment;

·       people who can get free medical treatment under the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004;

·       people who receive certain payments under the Social Security Act 1991 or the Veterans’ Entitlements Act 1986.

                   Subsection 251U(2) of the Assessment Act provides that a person who would otherwise be a prescribed person is not a prescribed person if one or more of his or her dependants are not prescribed persons.

15  Amount of surcharge if this Division applies for whole year

When this section applies

             (1)  The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if:

                     (a)  this Division applies to the person for the whole of the year of income; and

                     (b)  the sum of the person’s income for surcharge purposes, and the person’s spouse’s income for surcharge purposes, for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

                     (c)  the person’s income for surcharge purposes for the year of income exceeds $20,542.

Special rule if person’s spouse is a presently entitled beneficiary in a trust estate

             (2)  In working out whether subsection (1) applies to a person whose spouse is a beneficiary presently entitled to a share in the net income of a trust estate in respect of which the trustee is liable to be assessed under section 98 of the Assessment Act, assume that:

                     (a)  the spouse’s income for surcharge purposes included that share; and

                     (b)  subsection 271‑105(1) in Schedule 2F to that Act did not apply in working out the net income of the trust estate.

             (3)  Increase the amount of the percentage mentioned in subsection (1) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.

             (4)  Increase the amount of the percentage mentioned in subsection (1) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

16  Amount of surcharge if this Division applies for part of the year

When this section applies

             (1)  The amount of surcharge payable on a person’s reportable fringe benefits total for a year of income includes the amount worked out using the formula in subsection (4) if:

                     (a)  this Division applies to the person for only part of the year of income; and

                     (b)  either subsection (2) or (3) applies to the person.

Person married for whole year of income

             (2)  This subsection applies to the person if:

                     (a)  the person is married for the whole of the year of income; and

                     (b)  the sum of the person’s income for surcharge purposes, and the person’s spouse’s income for surcharge purposes, for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

                     (c)  the person’s income for surcharge purposes for the year of income exceeds $20,542.

Person married for part of the year of income

             (3)  This subsection applies to the person if:

                     (a)  the person is married for only part of the year of income; and

                     (b)  the person’s income for surcharge purposes for the year of income exceeds the person’s family tier 1 threshold for the year of income.

Amount of surcharge

             (4)  The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:

                  

where:

number of applicable days is the number of days in the year of income for which this Division applies to the person.

          (4A)  Increase the amount of the percentage mentioned in subsection (4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.

          (4B)  Increase the amount of the percentage mentioned in subsection (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

Special rule if person’s spouse is a presently entitled beneficiary in a trust estate

             (5)  In working out whether subsection (2) applies to a person whose spouse is a beneficiary presently entitled to a share in the net income of a trust estate in respect of which the trustee is liable to be assessed under section 98 of the Assessment Act, assume that:

                     (a)  the spouse’s income for surcharge purposes included that share; and

                     (b)  subsection 271‑105(1) in Schedule 2F to that Act did not apply in working out the net income of the trust estate.


Endnotes

Endnote 1—About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

 

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

 

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

 

Abbreviation key—Endnote 2

The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.

 

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

 

The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.

 

The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

 

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law, but the text of the amendments is included in endnote 5.

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

 

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

 

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

pres = present

am = amended

prev = previous

c = clause(s)

(prev) = previously

Ch = Chapter(s)

Pt = Part(s)

def = definition(s)

r = regulation(s)/rule(s)

Dict = Dictionary

Reg = Regulation/Regulations

disallowed = disallowed by Parliament

reloc = relocated

Div = Division(s)

renum = renumbered

exp = expired or ceased to have effect

rep = repealed

hdg = heading(s)

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

mod = modified/modification

Sdiv = Subdivision(s)

No = Number(s)

SLI = Select Legislative Instrument

o = order(s)

SR = Statutory Rules

Ord = Ordinance

Sub‑Ch = Sub‑Chapter(s)

orig = original

SubPt = Subpart(s)

par = paragraph(s)/subparagraph(s)

 

          /sub‑subparagraph(s)

 

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

18, 1999

19 Apr 1999

19 Apr 1999

 

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2000

53, 2000

30 May 2000

30 May 2000

Sch. 1 (item 5)

Medicare Levy Amendment (CPI Indexation) Act 2000

54, 2000

30 May 2000

Schedule 1 (items 1, 2): Royal Assent

Sch. 1 (item 2)

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

Schedule 3 (items 1–3, 6): Royal Assent

Sch. 3 (item 6)

Medicare Levy Amendment (CPI Indexation) Act (No. 1) 2001

12, 2001

22 Mar 2001

Schedule 1 (items 1, 2): Royal Assent

Sch. 1 (item 2)

Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002

39, 2002

26 June 2002

Schedule 1 (items 1, 2, 15): Royal Assent

Sch. 1 (item 15)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Schedule 1 (items 13–15): Royal Assent

Sch. 1 (item 15)

Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004

52, 2004

27 Apr 2004

Schedule 3 (items 11, 12): 1 July 2004 (see s. 2(1))

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004

84, 2004

25 June 2004

s. 4 and Schedule 1 (items 1, 2): Royal Assent

s. 4
s. 5 (rep. by 75, 2010, Sch. 6 [item 116])

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Schedule 6 (item 116): 29 June 2010

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005

62, 2005

26 June 2005

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)
s. 4 (rep. by 75, 2010, Sch. 6 [item 117])

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Schedule 6 (item 117): 29 June 2010

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006

59, 2006

22 June 2006

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Schedule 6 (item 1): Royal Assent

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Schedule 1 (items 9, 406(1)–(3)): (a)

Sch. 1 (item 406(1)–(3))

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007

32, 2007

30 Mar 2007

Schedule 2 (items 4–8): 1 Apr 2007 (see s. 2(1))

Tax Laws Amendment (2007 Budget Measures) Act 2007

75, 2007

21 June 2007

Schedule 1 (items 14, 26): Royal Assent

Sch.1 (item 26)

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008

50, 2008

25 June 2008

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008

110, 2008

31 Oct 2008

s. 4 and Schedule 1 (items 1–5, 11, 12): Royal Assent

s. 4 and Sch. 1 (items 11, 12)

Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008

144, 2008

9 Dec 2008

Schedule 14 (items 1, 2): 10 Dec 2008

Sch. 14 (item 2)

Tax Laws Amendment (2009 Measures No. 1) Act 2009

27, 2009

26 Mar 2009

Schedule 3 (items 22–32, 102(1)): 27 Mar 2009

Sch. 3 (item 102(1))

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009

41, 2009

23 June 2009

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010

78, 2010

29 June 2010

Schedule 1 (item 1, 13): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011

44, 2011

27 June 2011

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Schedule 2 (item 65) and Schedule 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11)

Clean Energy (Tax Laws Amendments) Act 2011

159, 2011

4 Dec 2011

Schedule 2 (items 1, 11): 1 July 2012

Sch. 2 (item 11)

as amended by

 

 

 

 

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012

86, 2012

28 June 2012

Schedule 1 (item 14): Royal Assent

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Schedule 6 (item 22): Royal Assent

Fairer Private Health Insurance Incentives (Medicare Levy Surcharge—Fringe Benefits) Act 2012

28, 2012

4 Apr 2012

Schedule 1: 1 July 2012 (see s. 2(1))
Remainder: Royal Assent

Sch. 1 (item 17)

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012

86, 2012

28 June 2012

Schedule 1 (items 1, 13): Royal Assent

Sch. 1 (item 13)

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

88, 2013

28 June 2013

Sch 7 (item 194): (b)

 

(a)             Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

                   (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

2.  Schedule 1

Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.

15 March 2007

(b)             Subsection 2(1) (item 18) of the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 provides as follows:

                   (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

18.  Schedule 7, item 194

Immediately after the commencement of Schedule 2 to the Clean Energy (Tax Laws Amendments) Act 2011.

1 July 2012

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s. 3......................................

am. No. 76, 2000; No. 110, 2008; No. 27, 2009; No. 28, 2012

s. 4......................................

rs. No. 76, 2000

 

am. No. 32, 2007

s. 5A...................................

ad. No. 110, 2008

 

rep. No. 28, 2012

s. 6......................................

am. No. 110, 2008

 

rs. No. 28, 2012

s. 7......................................

am. No. 144, 2008; No. 46, 2011

s. 9......................................

am. No. 15, 2007

 

rep. No. 27, 2009

Part 2

 

Note to s. 10(1)...................

ad. No. 80, 2006

Part 3

 

Division 1

 

s. 11....................................

am. No. 53, 2000; No. 12, 2012

Division 2

 

s. 12....................................

am. No. 110, 2008; No. 27, 2009; No. 28, 2012

Division 3

 

s. 13....................................

am. No. 27, 2009; No. 28, 2012

Note to s. 13(2)...................

am. No. 52, 2004

Division 4

 

Note to s. 14(2)...................

am. No. 52, 2004

Subhead. to s. 15(1)............

ad. No. 53, 2000

s. 15....................................

am. Nos. 53 and 54, 2000; No. 12, 2001; No. 39, 2002; No. 67, 2003; No. 84, 2004; No. 62, 2005; No. 59, 2006; No. 75, 2007; No. 50, 2008; Nos. 27 and 41, 2009; No. 78, 2010; No. 44, 2011; No. 159, 2011 (as am. by No. 86, 2012); Nos. 28 and 86, 2012; No 88, 2013

s. 16....................................

am. Nos. 53 and 54, 2000; No. 12, 2001; No. 39, 2002; No. 67, 2003; No. 84, 2004; No. 62, 2005; No. 59, 2006; No. 75, 2007; No. 50, 2008; Nos. 27 and 41, 2009; No. 78, 2010; No. 44, 2011; No. 159, 2011 (as am. by No. 86, 2012); Nos. 28 and 86, 2012; No 88, 2013

 

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]