Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 28   Foreign income tax offset, Medicare levy and surcharge

Income Tax Assessment Act 1997

239   Subsection 995-1(1)

Insert:

Medicare levy (fringe benefits) surcharge means Medicare levy surcharge imposed by the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999.