Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Chapter 2 - Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
TREASURY LAWS AMENDMENT (MEDICARE LEVY AND MEDICARE LEVY SURCHARGE) BILL 2018
2.1 This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Bill
2.2 The Bill amends the Medicare Levy Act 1986 and the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 to:
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- increase the Medicare levy low-income thresholds for individuals and families (along with the dependent child-student component of the family threshold) in line with movements in the CPI;
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- increase the Medicare levy low-income thresholds for individuals and families eligible for the seniors and pensioners tax offset (along with the dependent child-student component of the family threshold), in line with movements in the CPI; and
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- increase the Medicare levy surcharge low-income threshold in line with movements in the CPI.
2.3 This will ensure that low-income individuals, families, seniors and pensioners who were exempt from the Medicare levy in the 2016-17 income year continue to be exempt in the 2017-18 income year if their income has increased in line with, or less than, movements in the CPI.
Human rights implications
2.4 This Bill does not engage any of the applicable rights or freedoms.
Conclusion
2.5 This Bill is compatible with human rights as it does not raise any human rights issues.