Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

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

26   Paragraph 12(1)(a)

Repeal the paragraph, substitute:

(a) the person’s income for surcharge purposes for the year of income exceeds the singles surcharge threshold for the year of income; and