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

28   Paragraphs 15(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) the sum of the person’s income for surcharge purposes, and the person’s spouse’s income for surcharge purposes, for the year of income exceeds the person’s family surcharge threshold for the year of income; and

(c) the person’s income for surcharge purposes for the year of income exceeds $17,309.