Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-30
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COLLECTING MEDICARE LEVY WITH INCOME TAX
Division 90
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Medicare levy and Medicare levy surcharge
Subdivision 90-A
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Treatment like income tax
SECTION 90-1
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;
(b) *Medicare levy (fringe benefits) surcharge.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxExcept 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;
(b) *Medicare levy (fringe benefits) surcharge.
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