Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 11 Other minor changes
Taxation Administration Act 1953
160 At the end of Chapter 2 in Schedule 1
Add:
Part 2-30 - Collecting Medicare levy with income tax
Division 90 Medicare levy and Medicare levy surcharge
Table of Subdivisions
90-A Treatment like income tax
Subdivision 90-A - Treatment like income tax
Table of sections
90-1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax
90-1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax
Except so far as the contrary intention appears, this Schedule and the Income Tax Assessment Act 1997 apply, and are taken always to have applied, in relation to the following in the same way as they apply in relation to income tax and *tax:
(a) Medicare levy (as defined in section 251R of the Income Tax Assessment Act 1936);
(b) *Medicare levy surcharge.