Taxation Administration Amendment Regulations 2010 (No. 1) (10 of 2010)

Schedule 1   Amendments

[3]   After subregulation 37 (2)

insert

(3) In this regulation:

top rate means the sum of:

(a) the highest rate specified in the table in Part I of Schedule 7 to theIncome Tax Rates Act 1986; and

(b) the rate of levy specified in subsection 6 (1) of theMedicare Levy Act 1986.