Federal Register of Legislation - Australian Government

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Act No. 18 of 1999 as amended, taking into account amendments up to Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019
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 30 Apr 2019
Start Date 06 Apr 2019

Commonwealth Coat of Arms of Australia

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

No. 18, 1999

Compilation No. 34

Compilation date:                              6 April 2019

Includes amendments up to:            Act No. 42, 2019

Registered:                                         30 April 2019

 

About this compilation

This compilation

This is a compilation of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 that shows the text of the law as amended and in force on 6 April 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed 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?.................................................................. 3

8............ Who is a prescribed person?.............................................................. 4

9............ Application.......................................................................................... 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                                                                           24


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.

Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

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?

                   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 the applicable amount set out in section 45‑1 of that Act in any 12 month period.

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.

9  Application

                   This Act extends to every external Territory referred to in the definition of Australia.

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.

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, 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;

·       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, 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;

·       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 $22,398.

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 $22,398.

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 information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key 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 (or will amend) the compiled law. The information includes commencement details for amending laws and details of any 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 (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

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 (s 2)

 

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

53, 2000

30 May 2000

30 May 2000 (s 2)

Sch 1 (item 5)

Medicare Levy Amendment (CPI Indexation) Act 2000

54, 2000

30 May 2000

Sch 1 (items 1, 2): 30 May 2000 (s 2)

Sch 1 (item 2)

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

Sch 3 (items 1–3, 6): 28 June 2000 (s 2)

Sch 3 (item 6)

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

12, 2001

22 Mar 2001

Sch 1 (items 1, 2): 22 Mar 2001 (s 2)

Sch 1 (item 2)

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

39, 2002

26 June 2002

Sch 1 (items 1, 2, 15): 26 June 2002 (s 2)

Sch 1 (item 15)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Sch 1 (items 13–15): 30 June 2003 (s 2)

Sch 1 (item 15)

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

52, 2004

27 Apr 2004

Sch 3 (items 11, 12): 1 July 2004 (s 2(1) item 6)

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

84, 2004

25 June 2004

s. 4 and Sch 1 (items 1, 2): 25 June 2004 (s 2)

s 4

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 116): 29 June 2010 (s 2(1) item 9)

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

62, 2005

26 June 2005

Sch 1 (items 1, 13): 26 June 2005 (s 2)

Sch 1 (item 13)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 117): 29 June 2010 (s 2(1) item 9)

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

59, 2006

22 June 2006

Sch 1 (items 1, 13): 22 June 2006 (s 2)

Sch 1 (item 13)

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

80, 2006

30 June 2006

Sch 6 (item 1): 30 June 2006 (s 2(1) item 7)

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Sch 1 (items 9, 406(1)–(3)): 15 Mar 2007 (s 2(1) item 2)

Sch 1 (item 406(1)–(3))

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

32, 2007

30 Mar 2007

Sch 2 (items 4–8): 1 Apr 2007 (s 2(1) item 7)

Tax Laws Amendment (2007 Budget Measures) Act 2007

75, 2007

21 June 2007

Sch 1 (items 14, 26): 21 June 2007 (s 2)

Sch1 (item 26)

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

50, 2008

25 June 2008

Sch 1 (items 1, 13): 25 June 2008 (s 2)

Sch 1 (item 13)

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

110, 2008

31 Oct 2008

s 4 and Sch 1 (items 1–5, 11, 12): 31 Oct 2008 (s 2)

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

Sch 14 (items 1, 2): 10 Dec 2008 (s 2(1) item 36)

Sch 14 (item 2)

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

27, 2009

26 Mar 2009

Sch 3 (items 22–32, 102(1)): 27 Mar 2009 (s 2(1) item 5)

Sch 3 (item 102(1))

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

41, 2009

23 June 2009

Sch 1 (items 1, 13): 23 June 2009 (s 2)

Sch 1 (item 13)

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

78, 2010

29 June 2010

Sch 1 (item 1, 13): 29 June 2010 (s 2)

Sch 1 (item 13)

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

44, 2011

27 June 2011

Sch 1 (items 1, 13): 27 June 2011 (s 2)

Sch 1 (item 13)

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Sch 2 (item 65) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 3, 12)

Sch 3 (items 10, 11)

Clean Energy (Tax Laws Amendments) Act 2011

159, 2011

4 Dec 2011

Sch 2 (items 1, 11): 1 July 2012 (s 2(1) item 4)

Sch 2 (item 11)

as amended by

 

 

 

 

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

86, 2012

28 June 2012

Sch 1 (item 14): 28 June 2012 (s 2(1) item 2)

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

12, 2012

21 Mar 2012

Sch 6 (item 22): 21 Mar 2012 (s 2(1) item 10)

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

28, 2012

4 Apr 2012

Sch 1: 1 July 2012 (s 2(1) item 2)
Remainder: 4 Apr 2012 (s 2(1) item 1)

Sch 1 (item 17)

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

86, 2012

28 June 2012

Sch 1 (items 1, 13): 28 June 2012 (s 2(1) item 2)

Sch 1 (item 13)

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

88, 2013

28 June 2013

Sch 7 (item 194): 1 July 2012 (s 2(1) item 18)

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2015

52, 2015

26 May 2015

1 July 2016 (s 2)

Sch 1 (item 4)

Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2015

69, 2015

25 June 2015

Sch 1 (items 1, 13): 25 June 2015 (s 2)

Sch 1 (item 13)

Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2016

39, 2016

4 May 2016

Sch 1 (items 1, 14): 4 May 2016 (s 2(1) item 1)

Sch 1 (item 14)

Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2017

58, 2017

22 June 2017

Sch 1 (items 1, 14): 23 June 2017 (s 2(1) item 1)

Sch 1 (item 14)

Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2017

59, 2017

22 June 2017

Sch 1 (items 22, 23): 1 July 2017 (s 2(1) item 4)

Social Services Legislation Amendment (Welfare Reform) Act 2018

26, 2018

11 Apr 2018

Sch 5 (items 22–25): 20 Sept 2020 (s 2(1) item 8)

Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2018

69, 2018

29 June 2018

Sch 1 (item 1): 30 June 2018 (s 2(1) item 1)

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment (Excess Levels for Private Health Insurance Policies) Act 2018

99, 2018

21 Sept 2018

Sch 1: 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 4)

Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2019.

29, 2019

5 Apr 2019

Sch 1 (items 1, 14): 6 Apr 2019 (s 2(1) item 1)

Sch 1 (item 14)

Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019

42, 2019

5 Apr 2019

Sch 1 (item 1) and Sch 2 (items 5, 6): 6 Apr 2019 (s 2(1) item 2)

Sch 1 (item 1)

 

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; No 52, 2015

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

rs No 76, 2000

 

am No 32, 2007; No 99, 2018

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

 

ad No 52, 2015

Part 2

 

s 10.........................................

am No 80, 2006; No 52, 2015

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 52, 2004; No 28, 2012; No 59, 2017; No 26, 2018; No 42, 2019

Division 4

 

s 14.........................................

am No 52, 2004; No 59, 2017; No 26, 2018; No 42, 2019

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

am No 53, 2000; No 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; No 27, 2009 No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 28, 2012; No 86, 2012; No 88, 2013; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019

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

am No 53, 2000; No 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; No 27, 2009; No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 28, 2012; No 86, 2012; No 88, 2013; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019