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

Definition of " Australia " inserted by No 52 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 year of income and later years of income.

Definition of " covered " inserted by No 76 of 2000.

Definition of " family surcharge threshold " repealed by No 28 of 2012, s 3 and Sch 1 item 1, applicable to the 2012-13 year of income and later years of income. The definition formerly read:

family surcharge threshold
for a person for a year of income has the meaning given by section 6.

Definition of " family tier 1 threshold " inserted by No 28 of 2012, s 3 and Sch 1 item 2, applicable to the 2012-13 year of income and later years of income.

Definition of " income for surcharge purposes " inserted by No 27 of 2009, s 3 and Sch 3 item 22, applicable in relation to income years starting on or after 1 July 2009.

Definition of " reportable fringe benefits total " substituted by No 27 of 2009, s 3 and Sch 3 item 23, applicable in relation to income years starting on or after 1 July 2009. The definition formerly read:

reportable fringe benefits total
of a person for a year of income has the meaning given by subsection 6(1) of the Assessment Act.

Definition of " singles surcharge threshold " repealed by No 28 of 2012, s 3 and Sch 1 item 3, applicable to the 2012-13 year of income and later years of income. The definition formerly read:

singles surcharge threshold
for a person for a year of income has the meaning given by section 5A.

Definition of " singles surcharge threshold " inserted by No 110 of 2008 , s 3 and Sch 1 item 1, applicable to assessments for the 2008-09 year of income and later years of income.

No 110 of 2008 , s 3 and Sch 1 item 12 also contains the following transitional provision:

Transitional  
(1)
In this item:

new Act
means the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 , and the Medicare Levy Act 1986 , as amended by this Schedule.

(2)
For the purposes of the new Acts, if:

(a) a person is covered by an insurance policy that provides private patient hospital cover; and

(b) the person is covered by that policy:

(i) during any part of the period starting on 1 July 2008 and ending on 31 December 2008 (the designated period ); and

(ii) on 1 January 2009;

the person is taken to be covered by that policy during the whole of the designated period.

Note:

For this purpose, a person includes a dependant of another person.

Definition of " singles tier 1 threshold " inserted by No 28 of 2012, s 3 and Sch 1 item 4, applicable to the 2012-13 year of income and later years of income.

Definition of " taxable income " repealed by No 27 of 2009, s 3 and Sch 3 item 24, applicable in relation to income years starting on or after 1 July 2009. The definition formerly read:

taxable income
of a person for a year of income has the meaning given by section 9.

Definition of " tier 2 earner " inserted by No 28 of 2012, s 3 and Sch 1 item 5, applicable to the 2012-13 year of income and later years of income.

Definition of " tier 3 earner " inserted by No 28 of 2012, s 3 and Sch 1 item 6, applicable to the 2012-13 year of income and later years of income.