Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

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

22   Subsection 3(1)

Insert:

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