House of Representatives
Tax Laws Amendment (Medicare Levy) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)These figures also apply to taxpayers who are entitled to a tax offset in respect of a child-housekeeper or housekeeper, or who would have been entitled to a sole-parent rebate (had the sole parent rebate not been repealed with effect from 1 July 2000).
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 contains amendments that may affect the eligibility of some taxpayers to tax offsets mentioned in note 1.
Where there are more than six dependent children and/or students, add $3,094 for each extra child or student.
See note 3.
Where there are more than six dependent children and/or students, add the appropriate amount of the child/student component of the upper phase-in limit for each extra child or student.
See note 5.
United Nations Committee on Economic Social and Cultural Rights, General Comment No 14, paragraph 8.
See note 7.