House of Representatives

Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Where there are more than six dependent children or students, add $3,238 for each extra child or student.

See note 1.

Where there are more than six dependent children and/or students, add $4,047 for each extra child or student. Note the upper phase in range in table 1.1 includes the effect of rounding.

See note 3.


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