SECTION 1
1
SHORT TITLE
This Act may be cited as the
Medicare Levy Act 1986.
SECTION 2
2
COMMENCEMENT
This Act shall come into operation on the day on which it receives the Royal Assent.
SECTION 3
INTERPRETATION
3(1)
In this Act, unless the contrary intention appears:
AMIT
(short for attribution managed investment trust) has the same meaning as in the Income Tax Assessment Act 1997.
History
Definition of "AMIT" inserted by No 50 of 2016, s 3 and Sch 1 item 1, effective 5 May 2016.
Assessment Act
means the Income Tax Assessment Act 1936.
family tier 1 threshold
, of a person for a year of income, means the family tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.
History
Definition of "family tier 1 threshold" inserted by No 27 of 2012, s 3 and Sch 1 item 1, applicable to the 2012-13 year of income and later years of income.
income for surcharge purposes
has the same meaning as in the Income Tax Assessment Act 1997.
History
Definition of "income for surcharge purposes" inserted by No 27 of 2009, s 3 and Sch 3 item 48, applicable in relation to income years starting on or after 1 July 2009.
levy
means Medicare levy referred to in section 5.
phase-in limit
means:
(a)
for a person who is entitled to a rebate under section
160AAAA of the Assessment Act - $51,361; or
(b)
(Repealed by No 159 of 2011)
(c)
in any other case - $32,500.
History
Definition of "phase-in limit" amended by No 4 of 2024, s 3 and Sch 1 items 2 and 3, by substituting "$51,361" for "$47,956" in para (a) and "$32,500" for "$30,345" in para (c), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
Definition of "phase-in limit" amended by No 28 of 2023, s 3 and Sch 1 items 2 and 3, by substituting "$47,956" for "$46,156" in para (a) and "$30,345" for "$29,206" in para (c), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
Definition of "phase-in limit" amended by No 14 of 2022, s 3 and Sch 1 items 2 and 3, by substituting "$46,156" for "$45,881" in para (a) and "$29,206" for "$29,032" in para (c), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
Definition of "phase-in limit" amended by No 61 of 2021, s 3 and Sch 1 items 2 and 3, by substituting "$45,881" for "$45,069" in para (a) and "$29,032" for "$28,501" in para (c), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
Definition of "phase-in limit" amended by No 22 of 2020, s 3 and Sch 14 items 2 and 3, by substituting "$45,069" for "$44,272" in para (a) and "$28,501" for "$27,997" in para (c), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
Definition of "phase-in limit" amended by No 29 of 2019, s 3 and Sch 1 items 2 and 3, by substituting "$44,272" for "$43,447" in para (a) and "$27,997" for "$27,475" in para (c), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
Definition of "phase-in limit" amended by No 69 of 2018, s 3 and Sch 1 items 2 and 3, by substituting "$43,447" for "$42,805" in para (a) and "$27,475" for "$27,068" in para (c), applicable to assessments for the 2017-18 year of income and later years of income.
Definition of "phase-in limit" amended by No 58 of 2017, s 3 and Sch 1 items 2 and 3, by substituting "$42,805" for "$42,172" in para (a) and "$27,068" for "$26,668" in para (c), applicable to assessments for the 2016-17 year of income and later years of income.
Definition of "phase-in limit" amended by No 39 of 2016, s 3 and Sch 1 items 2 and 3, by substituting "$42,172" for "$41,305" in para (a) and "$26,668" for "$26,120" in para (c), applicable to assessments for the 2015-16 year of income and later years of income.
Definition of "phase-in limit" amended by No 69 of 2015, s 3 and Sch 1 items 2 and 3, by substituting "$41,305" for "$37,975" in para (a) and "$26,120" for "$24,167" in para (c), applicable to assessments for the 2014-15 year of income and later years of income.
Definition of "phase-in limit" amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 items 2 and 3, and Sch 3 item 22, by substituting "$37,975" for "$36,100" in para (a) and "$24,167" for "$22,828" in para (c), and repealing para (b), applicable to the 2012-13 year of income and later years of income. Para (b) formerly read:
(b)
for a person who is entitled to a rebate under subsection 160AAA(2) of the Assessment Act - $35,824; or
Definition of "phase-in limit" amended by No 86 of 2012, s 3 and Sch 1 items 2 and 3, by substituting "$35,824" for "$35,810" in para (b) and "$22,828" for "$22,163" in para (c), applicable to assessments for the 2011-2012 year of income.
Definition of "phase-in limit" amended by No 44 of 2011, s 3 and Sch 1 items 2 and 3, by substituting "$35,810" for "$32,584" in para (b) and "$22,163" for "$21,750" in para (c), applicable to assessments for the 2010-11 year of income and later years of income.
Definition of "phase-in limit" amended by No 29 of 2008, s 3 and Sch 1 item 27, by substituting "$36,100" for "$35,137" in para (a), applicable to assessments for the 2010-11 year of income and later years of income.
Definition of "phase-in limit" amended by No 78 of 2010, s 3 and Sch 1 items 2 and 3, by substituting "$32,584" for "$29,763" in para (b) and substituting "$21,750" for "$20,934" in para (c), applicable to assessments for the 2009-10 year of income and later years of income.
Definition of "phase-in limit" amended by No 41 of 2009, s 3 and Sch 1 items 2 and 3, by substituting "$29,763" for "$26,967" in para (b) and substituting "$20,934" for "$20,363" in para (c), applicable to assessments for the 2008-09 year of income and later years of income.
Definition of "phase-in limit" amended by No 50 of 2008, s 3 and Sch 1 items 2 and 3, by substituting "$26,967" for "$25,455" in para (b) and substituting "$20,363" for "$19,694" in para (c), applicable to assessments for the 2007-08 year of income and later years of income.
Definition of "phase-in limit" amended by No 29 of 2008, s 3 and Sch 1 item 17, by substituting "$35,137" for "$33,961" in para (a), applicable to assessments for the 2009-10 year of income.
Definition of "phase-in limit" amended by No 29 of 2008, s 3 and Sch 1 item 7, by substituting "$33,961" for "$30,431" in para (a), applicable to assessments for the 2008-09 year of income.
Definition of "phase-in limit" amended by No 76 of 2007, s 3 and Sch 1 item 8, by substituting "$30,431" for "29,255" in para (a), applicable to assessments for the 2007-08 year of income and later years of income.
Definition of "phase-in limit" amended by No 75 of 2007, s 3 and Sch 1 items 15 and 16, by substituting "$25,455" for "$21,170" in para (b) and substituting "$19,694" for "$17,604" in para (c), applicable to assessments for the 2006-2007 year of income and later years of income.
Definition of "phase-in limit" amended by No 59 of 2006, s 3 and Sch 1 items 2 and 3, by substituting "$21,170" for "$20,812" in para (b), and "$17,604" for "$17,191", applicable to assessments for the 2005-2006 year of income and later years of income.
Definition of "phase-in limit" amended by No 55 of 2006, s 3 and Sch 4 item 1, by substituting "$29,255" for "$23,749" in para (a), applicable to assessments for the 2006-07 year of income and later years of income.
Definition of "phase-in limit" amended by No 101 of 2005, No 62 of 2005, No 84 of 2004, No 45 of 2003, 67 of 2003, No 57 of 2002, No 39 of 2002 and inserted by No 44 of 2001.
reportable fringe benefits total
(Repealed by No 27 of 2009)
History
Definition of "reportable fringe benefits total" repealed by No 27 of 2009, s 3 and Sch 3 item 49, applicable in relation to income years starting on or after 1 July 2009. The definition formerly read:
reportable fringe benefits total
of a person of a year of income has the same meaning as in the Assessment Act.
Definition of "reportable fringe benefits total" inserted by No 17 of 1999.
singles surcharge threshold
(Repealed by No 27 of 2012)
History
Definition of "singles surcharge threshold" repealed by No 27 of 2012, s 3 and Sch 1 item 2, 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 3AA.
Definition of "singles surcharge threshold" inserted by No 110 of 2008, s 3 and Sch 1 item 6, 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 anotherperson.
singles tier 1 threshold
, of a person for a year of income, means the singles tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.
History
Definition of "singles tier 1 threshold" inserted by No 27 of 2012, s 3 and Sch 1 item 3, applicable to the 2012-13 year of income and later years of income.
threshold amount
means:
(a)
for a person who is entitled to a rebate under section
160AAAA of the Assessment Act - $41,089; or
(b)
(Repealed by No 159 of 2011)
(c)
in any other case - $26,000.
History
Definition of "threshold amount" amended by No 4 of 2024, s 3 and Sch 1 items 4 and 5, by substituting "$41,089" for "$38,365" in para (a) and "$26,000" for $24,276" in para (c), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
Definition of "threshold amount" amended by No 28 of 2023, s 3 and Sch 1 items 4 and 5, by substituting "$38,365" for "$36,925" in para (a) and "$24,276" for "$23,365" in para (c), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
Definition of "threshold amount" amended by No 14 of 2022, s 3 and Sch 1 items 4 and 5, by substituting "$36,925" for "$36,705" in para (a) and "$23,365" for "$23,226" in para (c), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
Definition of "threshold amount" amended by No 61 of 2021, s 3 and Sch 1 items 4 and 5, by substituting "$36,705" for "$36,056" in para (a) and "$23,226" for "$22,801" in para (c), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
Definition of "threshold amount" amended by No 22 of 2020, s 3 and Sch 14 items 4 and 5, by substituting "$36,056" for "$35,418" in para (a) and "$22,801" for "$22,398" in para (c), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
Definition of "threshold amount" amended by No 29 of 2019, s 3 and Sch 1 items 4 and 5, by substituting "$35,418" for "$34,758" in para (a) and "$22,398" for "$21,980" in para (c), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
Definition of "threshold amount" amended by No 69 of 2018, s 3 and Sch 1 items 4 and 5, by substituting "$34,758" for "$34,244" in para (a) and "$21,980" for "$21,655" in para (c), applicable to assessments for the 2017-18 year of income and later years of income.
Definition of "threshold amount" amended by No 58 of 2017, s 3 and Sch 1 items 4 and 5, by substituting "$34,244" for "$33,738" in para (a) and "$21,655" for "$21,335" in para (c), applicable to assessments for the 2016-17 year of income and later years of income.
Definition of "threshold amount" amended by No 39 of 2016, s 3 and Sch 1 items 4 and 5, by substituting "$33,738" for "$33,044" in para (a) and "$21,335" for "$20,896" in para (c), applicable to assessments for the 2015-16 year of income and later years of income.
Definition of "threshold amount" amended by No 69 of 2015, s 3 and Sch 1 items 4 and 5, by substituting "$33,044" for "$32,279" in para (a) and "$20,896" for "$20,542" in para (c), applicable to assessments for the 2014-15 year of income and later years of income.
Definition of "threshold amount" amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 items 4 and 5, and Sch 3 item 23, by substituting "$32,279" for "$30,685" in para (a) and "$20,542" for "$19,404" in para (c), and repealing para (b), applicable to the 2012-13 year of income and later years of income. Para (b) formerly read:
(b)
for a person who is entitled to a rebate under subsection 160AAA(2) of the Assessment Act - $30,451; or
Definition of "threshold amount" amended by No 86 of 2012, s 3 and Sch 1 items 3 and 4, by substituting "$30,451" for "$30,439" in para (b) and "$19,404" for "$18,839" in para (c), applicable to assessments for the 2011-2012 year of income.
Definition of "threshold amount" amended by No 44 of 2011, s 3 and Sch 1 items 4 and 5, by substituting "$30,439" for "$27,697" in para (b) and "$18,839" for "$18,488" in para (c), applicable to assessments for the 2010-11 year of income and later years of income.
Definition of "threshold amount" amended by No 29 of 2008, s 3 and Sch 1 item 28, by substituting "$30,685" for "$29,867" in para (a), applicable to assessments for the 2010-11 year of income and later years of income.
Definition of "threshold amount" amended by No 78 of 2010, s 3 and Sch 1 items 4 and 5, by substituting "$27,697" for "$25,299" in para (b) and substituting "$18,488" for $17,794" in para (c), applicable to assessments for the 2009-10 year of income and later years of income.
Definition of "threshold amount" amended by No 41 of 2009, s 3 and Sch 1 items 4 and 5, by substituting "$25,299" for "$22,922" in para (b) and substituting "$17,794" for "$17,309" in para (c), applicable to assessments for the 2008-09 year of income and later years of income.
Definition of "threshold amount" amended by No 50 of 2008, s 3 and Sch 1 items 4 and 5, by substituting "$22,922" for "$21,637" in para (b) and substituting "$17,309" for "$16,740" in para (c), applicable to assessments for the 2007-08 year of income and later years of income.
Definition of "threshold amount" amended by No 29 of 2008, s 3 and Sch 1 item 18, by substituting "$29,867" for "$28,867" in para (a), applicable to assessments for the 2009-10 year of income.
Definition of "threshold amount" amended by No 29 of 2008, s 3 and Sch 1 item 8, by substituting "$28,867" for "$25,867" in para (a), applicable to assessments for the 2008-09 year of income.
Definition of "threshold amount" amended by No 76 of 2007, s 3 and Sch 1 item 9, by substituting "$25,867" for "$24,867" in para (a), applicable to assessments for the 2007-08 year of income and later years of income.
Definition of "threshold amount" amended by No 75 of 2007, s 3 and Sch 1 items 17 and 18, by substituting "$21,637" for "$19,583" in para (b) and substituting "$16,740" for "$16,284" in para (c), applicable to assessments for the 2006-2007 year of income and later years of income.
Definition of "threshold amount" amended by No 59 of 2006, s 3 and Sch 1 items 4 and 5, by substituting "$19,583" for "$19,252" in para (b), and "$16,284" for "$15,902", applicable to assessments for the 2005-2006 year of income and later years of income.
Definition of "threshold amount" amended by No 55 of 2006, s 3 and Sch 4 item 2, by substituting "$24,867" for "$21,968" in para (a), applicable to assessments for the 2006-07 year of income and later years of income.
Definition of "threshold amount" amended by No 101 of 2005, s 3 and Sch 1 item 4, by substituting "$21,968" for "$20,500", applicable to assessments for the 2005-2006 year of income and later years of income.
Definition of "threshold amount" amended by No 62 of 2005, No 84 of 2004, No 45 of 2003, No 67 of 2003, No 57 of 2002, No 39 of 2002 and inserted by No 44 of 2001.
tier 2 earner
has the meaning given by section 3A.
History
Definition of "tier 2 earner" inserted by No 27 of 2012, s 3 and Sch 1 item 4, applicable to the 2012-13 year of income and later years of income.
tier 3 earner
has the meaning given by section 3A.
History
Definition of "tier 3 earner" inserted by No 27 of 2012, s 3 and Sch 1 item 5, applicable to the 2012-13 year of income and later years of income.
3(2)
In this Act, a reference to income for surcharge purposes, net income or taxable income is to be read as a reference to that term for the year of income.
History
S 3(2) substituted by No 27 of 2009, s 3 and Sch 3 item 50, applicable in relation to income years starting on or after 1 July 2009. S 3(2) formerly read:
3(2)
In this Act, a reference to net income, taxable income or reportable fringe benefits total shall be read as a reference to net income, taxable income or reportable fringe benefits total, as the case may be, of the year of income.
S 3(2) amended by No 17 of 1999.
3(2A)
In section
8B,
8C,
8D,
8E,
8F or
8G,
net income
and
taxable income
have the meanings that they would have in that section if subsection
271-105(1) in Schedule
2F to the Assessment Act were ignored.
History
S 3(2A) amended by No 41 of 2011, s 3 and Sch 5 item 398, by substituting "in Schedule 2F" for "of Schedule 2F", effective 27 June 2011.
S 3(2A) inserted by No 30 of 1998.
3(3)
Subject to subsection
(3A), for the purposes of this Act:
(a)
a person shall be deemed not to be married to another person if they are living separately and apart; and
(b)
where the last person to whom another person was married during a year of income died during the year of income, those persons shall be deemed to have been married on the last day of the year of income.
History
S 3(3) amended by No 64 of 1997 and No 135 of 1990.
3(3A)
For the purposes of sections
8B,
8C and
8D, if:
(a)
the last person to whom another person was married during a year of income died during the year of income; and
(b)
the death occurred while they were married;
the living person is taken to be married to the person who died during the period starting on the day he or she died and ending on 30 June of the year of income.
History
S 3(3A) inserted by No 64 of 1997.
3(4)
Subject to the preceding provisions of this section, expressions used in this Act that are also used in Part
VIIB of the Assessment Act have in this Act, unless the contrary intention appears, the same meanings as those expressions have in that Part of the Assessment Act.
3(5)
For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if:
(a)
the policy is a complying health insurance policy (within the meaning of the
Private Health Insurance Act 2007) that covers hospital treatment (within the meaning of that Act); and
(b)
any excess payable in respect of benefits under the policy is no more than the applicable amount set out in section 45-1 of that Act in any 12 month period.
History
S 3(5) amended by No 100 of 2018, s 3 and Sch 1 item 1, by substituting para (b), effective 1 April 2019 and applicable in relation to the 2018-19 income year and later income years. Para (b) formerly read:
(b)
any excess payable in respect of benefits under the policy is no more than:
(i)
$500 in any 12 month period, in relation to a policy under which only one person is insured; and
(ii)
$1,000 in any 12 month period, in relation to any other policy.
S 3(5) and (5A) substituted for s 3(5) to (5B) by No 32 of 2007, s 3 and Sch 2 item 75, effective 1 April 2007. S 3(5) formerly read:
3(5)
For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if the policy is an applicable benefits arrangement, within the meaning of section 5A of the National Health Act 1953, to which paragraph 5A(1)(a) of that Act applies.
S 3(5) inserted by No 64 of 1997.
3(5A)
(Repealed by No 100 of 2018)
History
S 3(5A) repealed by No 100 of 2018, s 3 and Sch 1 item 2, effective 1 April 2019 and applicable in relationto the 2018-19 income year and later income years. S 3(5A) formerly read:
3(5A)
Paragraph (5)(b) does not apply in relation to an insurance policy under which a person has been insured continuously since the end of 24 May 2000, as long as the amount of any excess payable under the policy has not increased since that time.
S 3(5) and (5A) substituted for s 3(5) to (5B) by No 32 of 2007, s 3 and Sch 2 item 75, effective 1 April 2007. S 3(5A) formerly read:
3(5A)
However, for the purposes of this Act a person is not covered by an insurance policy that provides private patient hospital cover if:
(a)
the insurance policy that covers the person is an applicable benefits arrangement that:
(i)
is modified in accordance with an election described in paragraph (ba) of Schedule 1 to the National Health Act 1953; and
(ii)
is associated with a health benefits fund conducted by a registered organization under that Act; and
(b)
the difference between the lesser benefits mentioned in that paragraph and the benefits payable in accordance with a corresponding applicable benefits arrangement not modified in accordance with such an election is more than:
(i)
$1,000; or
(ii)
$500, if there is only one contributor (as defined in that Act) to the health benefits fund for the applicable benefits arrangement mentioned in paragraph (a) of this subsection and benefits are not payable under the arrangement in respect of the contributor's dependants (as defined in that Act), if any.
S 3(5A) inserted by No 76 of 2000.
3(5B)
(Repealed by No 32 of 2007)
History
S 3(5) and (5A) substituted for s 3(5) to (5B) by No 32 of 2007, s 3 and Sch 2 item 75, effective 1 April 2007. S 3(5B) formerly read:
3(5B)
Subsection (5A) does not prevent a person from being covered by an insurance policy that provides private patient hospital cover if:
(a)
the person has been covered by the policy continuously since the end of 24 May 2000; and
(b)
the election mentioned in subparagraph (5A)(a)(i) was made before the end of 24 May 2000.
S 3(5B) inserted by No 76 of 2000.
3(6)
(Repealed by No 100 of 2018)
History
S 3(6) repealed by No 100 of 2018, s 3 and Sch 1 item 2, effective 1 April 2019 and applicable in relation to the 2018-19 income year and later income years. S 3(6) formerly read:
3(6)
For the purposes of this Act, a person is also covered by an insurance policy that provides private patient hospital cover if:
(a)
the policy is issued by a person to whom subsection 67(3) of the National Health Act 1953 applied immediately before the commencement of the Private Health Insurance Act 2007; and
(b)
in a case where the person referred to in paragraph (a) had been, immediately before that commencement, a registered organisation within the meaning of the National Health Act 1953 - the policy would have been, immediately before that commencement, an applicable benefits arrangement, within the meaning of section 5A of that Act, to which paragraph 5A(1)(a) of that Act would apply.
S 3(6) amended by No 32 of 2007, s 3 and Sch 2 items 76 and 77, by substituting "applied immediately before the commencement of the Private Health Insurance Act 2007" for "applies" in para (a) and substituting para (b), effective 1 April 2007. Para (b) formerly read:
(b)
if the person referred to in paragraph (a) were a registered organization within the meaning of that Act - the policy would be an applicable benefits arrangement, within the meaning of section 5A of that Act, to which paragraph 5A(1)(a) of that Act would apply.
S 3(6) inserted by No 64 of 1997.
3(7)
(Repealed by No 100 of 2018)
History
S 3(7) repealed by No 100 of 2018, s 3 and Sch 1 item 2, effective 1 April 2019 and applicable in relation to the 2018-19 income year and later income years. S 3(7) formerly read:
3(7)
However, for the purposes of this Act a person is not covered by an insurance policy that provides private patient hospital cover if:
(a)
the person is covered by an insurance policy described in subsection (6); and
(b)
any excess payable in respect of benefits under the policy is more than:
(i)
$500 in any 12 month period, in relation to a policy under which only one person is insured; and
(ii)
$1,000 in any 12 month period, in relation to any other policy.
S 3(7) amended by No 32 of 2007, s 3 and Sch 2 item 78, by substituting para (b), effective 1 April 2007. Para (b) formerly read:
(b)
under subsection (5A), the person would not be covered by an insurance policy that provides private patient hospital cover for the purposes of this Act, assuming that:
(i)
the policy mentioned in paragraph (a) of this subsection were a policy described in subsection (5); and
(ii)
the person issuing the policy were a registered organization conducting a health benefits fund under the National Health Act 1953; and
(iii)
the policy were associated with the fund.
S 3(7) inserted by No 76 of 2000.
3(8)
(Repealed by No 32 of 2007)
History
S 3(8) repealed by No 32 of 2007, s 3 and Sch 2 item 79, effective 1 April 2007. S 3(8) formerly read:
3(8)
Subsections (5A) and (7) do not limit the circumstances in which, for the purposes of this Act, a person is not covered by an insurance policy that provides private patient hospital cover.
Example:
For the purposes of this Act, a person is also not covered by an insurance policy that provides private patient hospital cover if the person is not covered by an insurance policy described in subsection (5) or (6).
S 3(8) inserted by No 76 of 2000.
3AA
(Repealed) SECTION 3AA MEANING OF SINGLES SURCHARGE THRESHOLD
(Repealed by No 27 of 2012)
History
S 3AA repealed by No 27 of 2012, s 3 and Sch 1 item 6, applicable to the 2012-13 year of income and later years of income. S 3AA formerly read:
SECTION 3AA MEANING OF
SINGLES SURCHARGE THRESHOLD
3AA(1)
[Amount]
The
singles surcharge threshold
for a person for the 2008-09 year of income is $70,000. This amount is indexed annually.
Indexation of singles surcharge threshold
3AA(2)
The amount of the singles surcharge threshold is indexed annually by:
(a)
multiplying the singles surcharge threshold for the 2008-09 year of income by its indexation factor; and
(b)
rounding the result in paragraph (a) down to the nearest multiple of $1,000.
3AA(3)
[Factor 1 or less]
The singles surcharge threshold is not indexed if its indexation factor is 1 or less.
3AA(4)
[Formula]
The
indexation factor
is:
Index number mentioned in subsection (6)
for the quarter ending on 31 December
just before the start of the relevant financial year
Index number mentioned in subsection (6)
for the quarter ending on 31 December 2007 |
3AA(5)
[Decimal places and rounding]
The indexation factor mentioned in subsection (4) is calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
3AA(6)
[Index number]
The
index number
for a quarter is the estimate of full-time adult average weekly ordinary time earnings for the middle month of the quarter first published by the Australian Statistician for that month.
S 3AA inserted by No 110 of 2008, s 3 and Sch 1 item 7, applicable to assessments for the 2008-09 year of income and later years of income. For transitional provision, see note under definition of "singles surcharge threshold" in s 3(1).
SECTION 3A
MEANING OF
TIER 2 EARNER
and
TIER 3 EARNER
3A(1)
Subject to this section, for the purposes of this Act:
(a)
tier 2 earner
, for a year of income, means a tier 2 earner (within the meaning of the
Private Health Insurance Act 2007) for the financial year corresponding to the year of income; and
(b)
tier 3 earner
, for a year of income, means a tier 3 earner (within the meaning of that Act) for the financial year corresponding to the year of income.
3A(2)
In determining whether a person is a
tier 2 earner
or
tier 3 earner
for a year of income for the purposes of this Act, section 22-30 of the
Private Health Insurance Act 2007 operates with the modification set out in subsection (3).
3A(3)
Replace paragraph 22-30(1)(b) of the
Private Health Insurance Act 2007 with the following paragraph:
(b)
on any day in the year, the person has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999), other than a dependant to whom the person is married (within the meaning of that Act):
History
S 3A substituted by No 27 of 2012, s 3 and Sch 1 item 6, applicable to the 2012-13 year of income and later years of income. S 3A formerly read:
SECTION 3A MEANING OFFAMILY SURCHARGE THRESHOLD
3A(1)
[family surcharge threshold amount]
In sections 8C, 8D, 8F and 8G, the
family surcharge threshold
for a year of income is an amount equal to double the singles surcharge threshold for the year of income.
3A(2)
[2 or more dependants who are children]
However, if the person has 2 or more dependants who are children, the
family surcharge threshold
for the person for the year of income is the sum of:
(a)
an amount equal to double the singles surcharge threshold for the year of income; and
(b)
the result of the following formula:
$1,500 × (Number of dependants who are children − 1)
Example:
If a person has 3 dependants who are children, the family surcharge threshold for the 2008-09 year of income is:
$140,000 + ($1,500 × 2 ) = $143,000
S 3A substituted by No 110 of 2008, s 3 and Sch 1 item 8, applicable to assessments for the 2008-09 year of income and later years of income. For transitional provision, see note under definition of "singles surcharge threshold" in s 3(1). S 3A formerly read:
SECTION 3A MEANING OF
FAMILY SURCHARGE THRESHOLD
3A
In sections 8C, 8D, 8F and 8G:
family surcharge threshold
for a year of income is:
(a)
$100,000; or
(b)
if a person has 2 or more dependants who are children - the amount worked out as follows:
$100,000 + ($1,500 × (Number of dependants who are children − 1))
Example:
If a person has 3 dependants who are children, the family surcharge threshold under paragraph (b) is:
$100,000 + ($1,500 × (3 − 1)) = $103,000
S 3A inserted by No 64 of 1997.
SECTION 4
4
INCORPORATION
The Assessment Act is incorporated, and shall be read as one, with this Act.
SECTION 5
5
IMPOSITION OF MEDICARE LEVY
Medicare levy, to the extent that that levy is payable in accordance with Part
VIIB of the Assessment Act, is imposed in accordance with this Act at the rate applicable in accordance with this Act.
Note:
Subdivision 61-L (tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 might provide a tax offset for a person if Medicare levy surcharge (within the meaning of that Act) is payable by the person.
History
S 5 amended by No 80 of 2006, s 3 and Sch 6 item 9, by inserting the note at the end, effective 30 June 2006.
SECTION 6
RATE OF LEVY
6(1)
The rate of levy payable by a person upon a taxable income is 2%.
History
S 6(1) amended by No 43 of 2013, s 3 and Sch 1 item 1, by substituting "2%" for "1.5%", applicable toassessments for the 2014-15 year of income and later years of income.
S 6(1) amended by No 16 of 1996, No 56 of 1995, No 157 of 1992 and No 110 of 1987.
6(2)
The rate of levy payable by a person in the capacity of a trustee of a trust estate upon a share of the net income of the trust estate to which a beneficiary is presently entitled, being income in respect of which the trustee is liable to be assessed pursuant to section 98 of the Assessment Act, is 2%.
History
S 6(2) amended by No 43 of 2013, s 3 and Sch 1 item 2, by substituting "2%" for "1.5%", applicable to assessments for the 2014-15 year of income and later years of income.
S 6(2) amended by No 16 of 1996, No 56 of 1995, No 157 of 1992 and No 110 of 1987.
6(3)
The rate of levy payable by a person in the capacity of a trustee of a trust estate upon the net income of the trust estate or a part of that net income, being income in respect of which the trustee is liable to be assessed and pay tax pursuant to section 99 or 99A of the Assessment Act, is 2%.
History
S 6(3) amended by No 43 of 2013, s 3 and Sch 1 item 3, by substituting "2%" for "1.5%", applicable to assessments for the 2014-15 year of income and later years of income.
S 6(3) amended by No 16 of 1996, No 56 of 1995, No 157 of 1992 and No 110 of 1987.
6(4)
The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection
276-405(2) of the
Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.
History
S 6(4) inserted by No 50 of 2016, s 3 and Sch 1 item 2, effective 5 May 2016.
6(5)
The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection
276-415(2) of the
Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.
History
S 6(5) inserted by No 50 of 2016, s 3 and Sch 1 item 2, effective 5 May 2016.
6(6)
The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection
276-420(2) of the
Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%.
History
S 6(6) inserted by No 50 of 2016, s 3 and Sch 1 item 2, effective 5 May 2016.
SECTION 7
LEVY IN CASES OF SMALL INCOMES
7(1)
Where the taxable income of a person does not exceed the threshold amount, no levy is payable by the person upon that taxable income.
History
S 7(1) amended by No 44 of 2001, No 12 of 2001, No 54 of 2000, No 29 of 1998, No 64 of 1997, No 56 of 1995, No 57 of 1993, No 155 of 1992, No 86 of 1990, No 137 of 1989, No 93 of 1988 and No 110 of 1987.
7(2)
Where the taxable income of a person exceeds the threshold amount but does not exceed the phase-in limit, the amount of levy payable by the person upon that taxable income but for sections 8 and 9 shall not exceed 10% of the amount of the excess.
History
S 7(2) amended by No 55 of 2006, s 3 and Sch 4 item 3, by substituting "10%" for "20%", applicable to assessments for the 2006-07 year of income and later years of income.
S 7(2) amended by No 44 of 2001, No 12 of 2001, No 54 of 2000, No 29 of 1998, No 64 of 1997, No 56 of 1995, No 57 of 1993, No 155 of 1992, No 86 of 1990, No 137 of 1989, No 93 of 1988 and No 110 of 1987.
7(3)
Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 99 of the Assessment Act, does not exceed $416, no levy is payable by the person upon that net income or part, as the case may be.
7(4)
Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed and pay tax pursuant to section 99 of the Assessment Act, exceeds $416 but does not exceed $520, the amount of levy payable by the person upon that net income shall not exceed 10% of the amount of the excess.
History
S 7(4) amended by No 43 of 2013, s 3 and Sch 1 item 4, by substituting "$520" for "$490", applicable to assessments for the 2014-15 year of income and later years of income.
S 7(4) amended by No 55 of 2006, s 3 and Sch 4 items 4 and 5, by substituting "$490" for "$450" and substituting "10%" for "20%", applicable to assessments for the 2006-07 year of income and later years of income.
S 7(4) amended by No 64 of 1997, No 56 of 1995 and No 110 of 1987.
SECTION 8
AMOUNT OF LEVY - PERSON WHO HAS SPOUSE OR DEPENDANTS
8(1)
Where a person:
(a)
is a married person on the last day of the year of income; or
(b)
is entitled to a tax offset under Subdivision
61-A of the
Income Tax Assessment Act 1997 for the year of income in respect of the person's child (within the meaning of that Act); or
(c)
is entitled to a notional tax offset under Subdivision
961-B of the
Income Tax Assessment Act 1997 for the year of income;
(d)
(Repealed by No 70 of 2015)
and the family income in relation to the person does not exceed the family income threshold in relation to the person, no levy is payable by the person upon the taxable income of the person.
History
S 8(1) amended by No 70 of 2015, s 3 and Sch 2 item 30, by substituting para (b) and (c) for para (b), (c) and (d), applicable in relation to assessments for the 2014-15 income year and later income years. Para (b), (c) and (d) formerly read:
(b)
is entitled to a rebate under section 159J of the Assessment Act in respect of a person included in class 2 of the table in subsection 159J(2) of that Act, or would be so entitled apart from subsection 159J(1AB) or 159JA(1) of that Act; or
(c)
would be entitled to a rebate under section 159K of that Act in respect of the year of income, apart from subsection 159K(1A) of that Act; or
(d)
is entitled to a rebate under section 159L of that Act, or would be so entitled apart from subsection 159L(3B) or 159LA(1) of that Act;
S 8(1) amended by No 105 of 2010, s 3 and Sch 1 items 54 and 55, by substituting "subsection 159J(1AB) or 159JA(1)" for "subsection 159J(1AA) or (1AB)" in para (b) and "subsection 159L(3B) or 159LA(1)" for "subsection 159L(3A) or (3B)" in para (d), effective 1 October 2010.
S 8(1) amended by No 63 of 2008, s 3 and Sch 1 items 12 and 13, by inserting "or (1AB)" after "subsection 159J(1AA)" in para (b) and inserting "or (3B)" after "subsection 159L(3A)" in para (d), applicable in relation to the 2008-09 income year and later income years.
S 8(1) amended by No 39 of 2002, No 82 of 1999 and No 135 of 1990.
8(2)
Subject to subsection
(3), where a person (in this subsection referred to as the
relevant person
):
(a)
was a married person on the last day of the year of income; or
(b)
is entitled to a tax offset under Subdivision
61-A of the
Income Tax Assessment Act 1997 for the year of income in respect of the person's child (within the meaning of that Act); or
(c)
is entitled to a notional tax offset under Subdivision
961-B of the
Income Tax Assessment Act 1997 for the year of income;
(d)
(Repealed by No 70 of 2015)
and the family income in relation to the relevant person exceeds the family income threshold in relation to the relevant person, the amount of the levy payable by the relevant person upon the taxable income of the relevant person but for this section and section 9 shall be reduced by the amount (if any) calculated in accordance with the formula:
History
S 8(2) amended by No 70 of 2015, s 3 and Sch 2 item 31, by substituting para (b) and (c) for para (b), (c) and (d), applicable in relation to assessments for the 2014-15 income year and later income years. Para (b), (c) and (d) formerly read:
(b)
is entitled to a rebate under section 159J of the Assessment Act in respect of a person included in class 2 of the table in subsection 159J(2) of that Act, or would be so entitled apart from subsection 159J(1AB) or 159JA(1) of that Act; or
(c)
would be entitled to a rebate under section 159K of that Act in respect of the year of income, apart from subsection 159K(1A) of that Act; or
(d)
is entitled to a rebate under section 159L of that Act, or would be so entitled apart from subsection 159L(3B) or 159LA(1) of that Act;
S 8(2) amended by No 43 of 2013, s 3 and Sch 1 items 5-6, by substituting the formula and omitting all the words after the formula, applicable to assessments for the 2014-15 year of income and later years of income. The formula formerly read:
A
− (0.085 (
B
−
C
))
The words formerly read:
where:
A
is 1.5% of the family income threshold in relation to the relevant person;
B
is the family income in relation to the relevant person; and
C
is the family income threshold in relation to the relevant person.
S 8(2) amended by No 105 of 2010, s 3 and Sch 1 items 56 and 57, by substituting "subsection 159J(1AB) or 159JA(1)" for "subsection 159J(1AA) or (1AB)" in para (b) and "subsection 159L(3B) or 159LA(1)" for "subsection 159L(3A) or (3B)" in para (d), effective 1 October 2010.
S 8(2) amended by No 63 of 2008, s 3 and Sch 1 items 14 and 15, by inserting "or (1AB)" after "subsection 159J(1AA)" in para (b) and inserting "or (3B)" after "subsection 159L(3A)" in para (d), applicable in relation to the 2008-09 income year and later income years.
S 8(2) amended by No 55 of 2006, s 3 and Sch 4 item 6, by substituting the formula, applicable to assessments for the 2006-07 year of income and later years of income. The formula formerly read:
A
- (0.185 (
B
- C))
S 8(2) amended by No 39 of 2002, No 82 of 1999, No 16 of 1996, No 56 of 1995, No 157 of 1992, No 135 of 1990 and No 110 of 1987.
8(3)
Where:
(a)
but for this subsection, the amount of levy payable by a person upon the taxable income of the person but for this section and section
9 would be reduced by an amount (in this subsection referred to as the
reduction amount
) ascertained inaccordance with subsection
(2);
(b)
the person was a married person on the last day of the year of income; and
(c)
but for this section and section
9, the spouse of the person would be liable to pay levy upon the taxable income of the spouse;
the reduction amount shall, subject to subsection (4), be reduced by so much of the reduction amount as bears to the reduction amount the same proportion as the amount of the taxable income of the spouse bears to the family income in relation to the person.
History
S 8(3)(b) amended by No 135 of 1990.
8(4)
Where:
(a)
subsection
(3) applies for the purposes of ascertaining the levy payable by a person upon the taxable income of the person but for section
9; and
(b)
the amount of the reduction of that levy ascertained in accordance with subsections
(2) and
(3) exceeds the amount of the levy payable by the person upon the taxable income of the person but for this section and section
9;
the amount of levy payable by the spouse of the person upon the taxable income of the spouse but for this subsection and section 9 shall be reduced by the amount of the excess.
8(5)
In this section:
family income
, in relation to a person, means:
(a)
if the person was a married person on the last day of the year of income - the sum of the taxable income of the person and the taxable income of the spouse of the person; and
(b)
in any other case - the taxable income of the person.
History
Definition of "family income" amended by No 135 of 1990.
family income threshold
, in relation to a person (the
relevant person
), means $43,846 increased by $4,027 for each person covered by paragraph 961-5(1)(c) of the Income Tax Assessment Act 1997 in respect of whom:
(a)
in a case to which paragraph (b) does not apply - the relevant person; or
(b)
if the relevant person was a married person on the last day of the year of income - the relevant person or the spouse of the relevant person;
is entitled to a notional tax offset under Subdivision 961-A of the Income Tax Assessment Act 1997 for the year of income.
History
Definition of "family income threshold" amended by No 4 of 2024, s 3 and Sch 1 items 6 and 7, by substituting "$43,846" for "$40,939" and "$4,027" for "$3,760", effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
Definition of "family income threshold" amended by No 28 of 2023, s 3 and Sch 1 items 6 and 7, by substituting "$40,939" for "$39,402" and "$3,760" for "$3,619", effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
Definition of "family income threshold" amended by No 14 of 2022, s 3 and Sch 1 items 6 and 7, by substituting "$39,402" for "$39,167" and $3,619" for "$3,597", effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
Definition of "family income threshold" amended by No 61 of 2021, s 3 and Sch 1 items 6 and 7, by substituting "$39,167" for "$38,474" and "$3,597" for "$3,533", effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
Definition of "family income threshold" amended by No 22 of 2020, s 3 and Sch 14 items 6 and 7, by substituting "$38,474" for "$37,794" and "$3,533" for "$3,471", effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
Definition of "family income threshold" amended by No 29 of 2019, s 3 and Sch 1 items 6 and 7, by substituting "$37,794" for "$37,089" and "$3,471" for "$3,406", effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
Definition of "family income threshold" amended by No 69 of 2018, s 3 and Sch 1 items 6 and 7, by substituting "$37,089" for "$36,541" and "$3,406" for "$3,356", applicable to assessments for the 2017-18 year of income and later years of income.
Definition of "family income threshold" amended by No 58 of 2017, s 3 and Sch 1 items 6 and 7, by substituting "$36,541" for "$36,001" and "$3,356" for "$3,306", applicable to assessments for the 2016-17 year of income and later years of income.
Definition of "family income threshold" amended by No 39 of 2016, s 3 and Sch 1 items 6 and 7, by substituting "$36,001" for "$35,261" and "$3,306" for "$3,238", applicable to assessments for the 2015-16 year of income and later years of income.
Definition of "family income threshold" substituted by No 70 of 2015, s 3 and Sch 2 item 32, applicable in relation to assessments for the 2014-15 income year and later income years. The definition formerly read:
family income threshold
, in relation to a person (in this definition referred to as the
relevant person
), means $35,261 increased by $3,238 for each person included in class 3 or class 4 in the table in subsection 159J(2) of the Assessment Act in respect of whom:
(a)
in a case to which paragraph (b) does not apply - the relevant person; or
(b)
if the relevant person was a married person on the last day of the year of income - the relevant person or the spouse of the relevant person;
would, but for subsections 159J(1A) and (1F) of the Assessment Act, be entitled to a rebate of tax under section 159J of the Assessment Act in respect of the year of income.
Definition of "family income threshold" amended by No 69 of 2015, s 3 and Sch 1 items 6 and 7, by substituting "$35,261" for "$34,367" and "$3,238" for "$3,156", applicable to assessments for the 2014-15 year of income and later years of income.
Definition of "family income threshold" amended by No 68 of 2014, s 3 and Sch 1 item 4, by substituting "subsections 159J(1A) and (1F)" for "subsection 159J(1A)", applicable to assessments for the 2012-13 year of income and later years of income.
Definition of "family income threshold" amended by No 68 of 2014, s 3 and Sch 1 items 2 and 3, by substituting "$34,367" for "$33,693" and "$3,156" for "$3,094", applicable to assessments for the 2013-14 year of income and later years of income.
Definition of "family income threshold" amended by No 81 of 2013, s 3 and Sch 1 items 1 and 2, by substituting "$33,693" for "$32,743" and "$3,094" for "$3,007", applicable to assessments for the 2012-2013 year of income and later years of income.
Definition of "family income threshold" amended by No 86 of 2012, s 3 and Sch 1 items 6 and 7, by substituting "$32,743" for "$31,789" and "$3,007" for "$2,919", applicable to assessments for the 2011-2012 year of income.
Definition of "family income threshold" amended by No 44 of 2011, s 3 and Sch 1 items 6 and 7, by substituting "$31,789" for "$31,196" and "$2,919" for "$2,865", applicable to assessments for the 2010-11 year of income and later years of income.
Definition of "family income threshold" amended by No 78 of 2010, s 3 and Sch 1 items 6 and 7, by substituting "$31,196" for "$30,025" and substituting "$2,865" for "$2,757", applicable to assessments for the 2009-10 year of income and later years of income.
Definition of "family income threshold" amended by No 41 of 2009, s 3 and Sch 1 items 6 and 7, by substituting "$30,025" for "$29,207" and "$2,757" for "$2,682", applicable to assessments for the 2008-09 year of income and later years of income.
Definition of "family income threshold" amended by No 50 of 2008, s 3 and Sch 1 items 6 and 7, by substituting "$29,207" for "$28,247" and substituting "$2,682" for "$2,594", applicable to assessments for the 2007-08 year of income and later years of income.
Definition of "family income threshold" amended by No 75 of 2007, s 3 and Sch 1 items 19 and 20, by substituting "$28,247" for "$27,478" and "$2,594" for "$2,523", applicable to assessments for the 2006-2007 year of income and later years of income.
Definition of "family income threshold" amended by No 59 of 2006, s 3 and Sch 1 items 6 and 7, by substituting "$27,478" for "$26,834" and "$2,523" for "$2,464", applicable to assessments for the 2005-2006 year of income and later years of income.
Definition of "family income threshold" amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 29 of 1998, No 64 of 1997, No 56 of 1995, No 57 of 1993, No 155 of 1992, No 212 of 1991, No 135 of 1990, No 86 of 1990, No 137 of 1989, No 93 of 1988 and No 110 of 1987.
8(6)
In the application of the definition of
family income threshold
in subsection
(5) in determining the family income threshold in relation to a person in relation to a year of income, being a person who was not a married person on the last day of the year of income, the amount of $43,846 referred to in that definition shall not be increased on account of another person unless family tax benefit under the
A New Tax System (Family Assistance) (Administration) Act 1999 was payable to the first-mentioned person in respect of that other person in respect of the whole or any part of the year of income.
History
S 8(6) amended by No 4 of 2024, s 3 and Sch 1 item 8, by substituting "$43,846" for "$40,939", effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8(6) amended by No 28 of 2023, s 3 and Sch 1 item 8, by substituting "$40,939" for "$39,402", effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8(6) amended by No 14 of 2022, s 3 and Sch 1 item 8, by substituting "$39,402" for "$39,167", effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8(6) amended by No 61 of 2021, s 3 and Sch 1 item 8, by substituting "$39,167" for "$38,474", effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8(6) amended by No 22 of 2020, s 3 and Sch 14 item 8, by substituting "$38,474" for "$37,794", effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8(6) amended by No 29 of 2019, s 3 and Sch 1 item 8, by substituting "37,794" for "$37,089", effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8(6) amended by No 69 of 2018, s 3 and Sch 1 item 8, by substituting "$37,089" for "$36,541", applicable to assessments for the 2017-18 year of income and later years of income.
S 8(6) amended by No 58 of 2017, s 3 and Sch 1 item 8, by substituting "$36,541" for "$36,001", applicable to assessments for the 2016-17 year of income and later years of income.
S 8(6) amended by No 39 of 2016, s 3 and Sch 1 item 8, by substituting "$36,001" for "$35,261", applicable to assessments for the 2015-16 year of income and later years of income.
S 8(6) amended by No 69 of 2015, s 3 and Sch 1 item 8, by substituting "$35,261" for "$34,367", applicable to assessments for the 2014-15 year of income and later years of income.
S 8(6) amended by No 68 of 2014, s 3 and Sch 1 item 5, by substituting "$34,367" for "$33,693", applicable to assessments for the 2013-14 year of income and later years of income.
S 8(6) amended by No 81 of 2013, s 3 and Sch 1 item 3, by substituting "$33,693" for "$32,743", applicable to assessments for the 2012-2013 year of income and later years of income.
S 8(6) amended by No 86 of 2012, s 3 and Sch 1 item 8, by substituting "$32,743" for "$31,789", applicable to assessments for the 2011-2012 year of income.
S 8(6) amended by No 44 of 2011, s 3 and Sch 1 item 8, by substituting "$31,789" for "$31,196", applicable to assessments for the 2010-11 year of income and later years of income.
S 8(6) amended by No 78 of 2010, s 3 and Sch 1 item 8, by substituting "$31,196" for "$30,025", applicable to assessments for the 2009-10 year of income and later years of income.
S 8(6) amended by No 41 of 2009, s 3 and Sch 1 item 8, by substituting "$30,025" for "$29,207", applicable to assessments for the 2008-09 year of income and later years of income.
S 8(6) amended by No 50 of 2008, s 3 and Sch 1 item 8, by substituting "$29,207" for "$28,247", applicable to assessments for the 2007-08 year of income and later years of income.
S 8(6) amended by No 75 of 2007, s 3 and Sch 1 item 21, by substituting "$28,247" for "$27,478", applicable to assessments for the 2006-2007 year of income and later years of income.
S 8(6) amended by No 59 of 2006, s 3 and Sch 1 item 8, by substituting "$27,478" for "$26,834", applicable to assessments for the 2005-2006 year of income and later years of income.
S 8(6) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 83 of 1999, No 93 of 1998, No 29 of 1998, No 64 of 1997, No 56 of 1995, No 57 of 1993, No 157 of 1992, No 155 of 1992, No 212 of 1991, No 100 of 1991, No 135 of 1990, No 86 of 1990, No 137 of 1989, No 93 of 1988 and No 110 of 1987.
[
CCH Note:
S 8(6) was amended by No 29 of 2019, s 3 and Sch 1 item 8, by substituting "37,794" for "$37,089". This amendment has been editorially changed to insert a "$" before "37,794" to correct this typographical error, in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003.]
8(7)
Subsections
(5) and
(6) apply in relation to a person who is entitled for the year of income to a rebate under section
160AAAA of the Assessment Act as if each reference to $43,846 were a reference to $57,198.
History
S 8(7) amended by No 4 of 2024, s 3 and Sch 1 items 8 and 9, by substituting "$43,846" for "$40,939" and "$57,198" for "$53,406", effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8(7) amended by No 28 of 2023, s 3 and Sch 1 items 8 and 9, by substituting "$40,939" for "$39,402" and "$53,406" for "$51,401", effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8(7) amended by No 14 of 2022, s 3 and Sch 1 items 8 and 9, by substituting "$39,402" for "$39,167" and "$51,401" for "$51,094", effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8(7) amended by No 61 of 2021, s 3 and Sch 1 items 8 and 9, by substituting "$39,167" for "$38,474" and "$51,094" for "$50,191", effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8(7) amended by No 22 of 2020, s 3 and Sch 14 items 8 and 9, by substituting "$38,474" for "$37,794" and "$50,191" for "$49,304", effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8(7) amended by No 29 of 2019, s 3 and Sch 1 items 8 and 9, by substituting "37,794" for "$37,089" and "$49,304" for "$48,385", effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8(7) amended by No 69 of 2018, s 3 and Sch 1 items 8 and 9, by substituting "$37,089" for "$36,541" and "$48,385" for "$47,670", applicable to assessments for the 2017-18 year of income and later years of income.
S 8(7) amended by No 58 of 2017, s 3 and Sch 1 items 8 and 9, by substituting "$36,541" for "$36,001" and "$47,670" for "$46,966", applicable to assessments for the 2016-17 year of income and later years of income.
S 8(7) amended by No 39 of 2016, s 3 and Sch 1 items 8 and 9, by substituting "$36,001" for "$35,261" and "$46,966" for "$46,000", applicable to assessments for the 2015-16 year of income and later years of income.
S 8(7) amended by No 69 of 2015, s 3 and Sch 1 item 8, by substituting "$35,261" for "$34,367", applicable to assessments for the 2014-15 year of income and later years of income.
S 8(7) amended by No 68 of 2014, s 3 and Sch 1 item 5, by substituting "$34,367" for "$33,693", applicable to assessments for the 2013-14 year of income and later years of income.
S 8(7) amended by No 81 of 2013, s 3 and Sch 1 item 3, by substituting "$33,693" for "$32,743", applicable to assessments for the 2012-2013 year of income and later years of income.
S 8(7) amended by No 86 of 2012, s 3 and Sch 1 item 8, by substituting "$32,743" for "$31,789", applicable to assessments for the 2011-2012 year of income.
S 8(7) amended by No 159 of 2011, s 3 and Sch 2 item 6, by substituting "$46,000" for "$44,500", applicable to the 2012-13 year of income and later years of income.
S 8(7) amended by No 44 of 2011, s 3 and Sch 1 item 8, by substituting "$31,789" for "$31,196", applicable to assessments for the 2010-11 year of income and later years of income.
S 8(7) amended by No 29 of 2008, s 3 and Sch 1 item 29, by substituting "$44,500" for "$43,500", applicable to assessments for the 2010-11 year of income and later years of income.
S 8(7) amended by No 78 of 2010, s 3 and Sch 1 item 8, by substituting "$31,196" for "$30,025", applicable to assessments for the 2009-10 year of income and later years of income.
S 8(7) amended by No 41 of 2009, s 3 and Sch 1 item 8, by substituting "$30,025" for "$29,207", applicable to assessments for the 2008-09 year of income and later years of income.
S 8(7) amended by No 50 of 2008, s 3 and Sch 1 item 8, by substituting "$29,207" for "$28,247", applicable to assessments for the 2007-08 year of income and later years of income.
S 8(7) amended by No 29 of 2008, s 3 and Sch 1 item 19, by substituting "$43,500" for "$42,000", applicable to assessments for the 2009-10 year of income.
S 8(7) amended by No 29 of 2008, s 3 and Sch 1 item 9, by substituting "$42,000" for "$37,950", applicable to assessments for the 2008-09 year of income.
S 8(7) amended by No 76 of 2007, s 3 and Sch 1 item 10, by substituting "$37,950" for "$33,500", applicable to assessments for the 2007-08 year of income and later years of income.
S 8(7) amended by No 75 of 2007, s 3 and Sch 1 item 21, by substituting "$28,247" for "$27,478", applicable to assessments for the 2006-2007 year of income and later years of income.
S 8(7) amended by No 59 of 2006, s 3 and Sch 1 item 8, by substituting "$27,478" for "$26,834", applicable to assessments for the 2005-2006 year of income and later years of income.
S 8(7) amended by No 55 of 2006, s 3 and Sch 4 item 7, by substituting "$33,500" for "$31,729", applicable to assessments for the 2006-07 year of income and later years of income.
S 8(7) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002 and inserted by No 44 of 2001.
[
CCH Note:
S 8(7) was amended by No 29 of 2019, s 3 and Sch 1 item 8, by substituting "37,794" for "$37,089". This amendment has been editorially changed to insert a "$" before "37,794" to correct this typographical error, in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003.]
8A
(Repealed) SECTION 8A AMOUNT OF LEVY - MEMBERS OF THE DEFENCE FORCE ETC.
(Repealed by No 16 of 1996)
History
Former s 8A inserted by No 16 of 1996.
SECTION 8B
LEVY SURCHARGE - PERSON WITHOUT DEPENDANTS WHO IS NOT MARRIED DURING WHOLE OR PART OF A FINANCIAL YEAR
8B(1)
[Application]
This section applies to a person during a period if during the whole of the period:
(a)
the person is not a married person; and
(b)
the person does not have any dependants; and
(c)
the person is not covered by an insurance policy that provides private patient hospital cover; and
(d)
the person is not a prescribed person.
Note 1:
Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.
Note 2:
For
dependant
see sections 251R and 251V of the Assessment Act.
Note 3:
For
prescribed person
see section 251U of the Assessment Act.
8B(2)
[Levy threshold]
If the person's income for surcharge purposes exceeds the person's singles tier 1 threshold for the year of income, the amount of the levy that, apart from this section, would have been payable by the person under this Act for the year of income is to be increased:
(a)
if this section applies to the person for the whole of the year of income - by 1% of the person's taxable income; or
(b)
if this section applies to the person for only some of the days in the year of income - by the amount worked out using the formula:
| |
(1% of the person's
taxable income) |
× |
Number of those days
Number of days in the
year of income |
|
History
S 8B(2) amended by No 27 of 2012, s 3 and Sch 1 item 7, by substituting "the person's singles tier 1 threshold" for "the singles surcharge threshold", applicable to the 2012-13 year of income and later years of income.
S 8B(2) amended by No 27 of 2009, s 3 and Sch 3 item 51, by substituting "person's income for surcharge purposes" for "total of a person's taxable income and reportable fringe benefits total (if any)", applicable in relation to income years starting on or after 1 July 2009.
S 8B(2) amended by No 110 of 2008, s 3 and Sch 1 item 9, by substituting "the singles surcharge threshold for the year of income" for "$50,000", applicable to assessments for the 2008-09 year of income and later years of income. For transitional provision, see note under definition of "singles surcharge threshold" in s 3(1).
S 8B(2) amended by No 17 of 1999.
8B(3)
Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.
History
S 8B(3) inserted by No 27 of 2012, s 3 and Sch 1 item 8, applicable to the 2012-13 year of income and later years of income.
8B(4)
Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
History
S 8B(4) inserted by No 27 of 2012, s 3 and Sch 1 item 8, applicable to the 2012-13 year of income and later years of income.
S 8B inserted by No 64 of 1997.
SECTION 8C
LEVY SURCHARGE - PERSON WITH DEPENDANTS WHO IS NOT MARRIED DURING WHOLE OR PART OF A FINANCIAL YEAR
8C(1)
[Application]
This section applies to a person during a period if during the whole of the period:
(a)
the person is not a married person; and
(b)
the person has one or more dependants; and
(c)
the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection
251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and
(d)
the person is not, or is taken under section
251VA of the Assessment Act not to be, a prescribed person.
Note 1:
Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.
Note 2:
For
dependant
see sections 251R and 251V of the Assessment Act.
Note 3:
For
prescribed person
see section 251U of the Assessment Act.
8C(2)
[Cover for whole period]
For the purposes of paragraph (1)(c), a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover.
8C(3)
[When income exceeds threshold]
If the person's income for surcharge purposes exceeds the person's family tier 1 threshold, the amount of the levy that, apart from this section, would have been payable by the person under this Act for that year is to be increased:
(a)
if this section applies to the person for the whole of the year of income - by the amount of 1% of the person's taxable income; or
(b)
if this section applies to the person for only some of the days in the year of income - by the amount worked out using the formula:
| |
(1% of the person's
taxable income) |
× |
Number of those days
Number of days in the
year of income |
|
History
S 8C(3) amended by No 27 of 2012, s 3 and Sch 1 item 9, by substituting "family tier 1 threshold" for "family surcharge threshold", applicable to the 2012-13 year of income and later years of income.
S 8C(3) amended by No 27 of 2009, s 3 and Sch 3 item 52, by substituting "If the person's income for surcharge purposes exceeds the person's family surcharge threshold" for "If the total of a person's taxable income and reportable fringe benefits total (if any) exceeds the family surcharge threshold", applicable in relation to income years starting on or after 1 July 2009.
S 8C(3) amended by No 17 of 1999.
8C(4)
Increase the amount of each percentage mentioned in subsection (3) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.
History
S 8C(4) inserted by No 27 of 2012, s 3 and Sch 1 item 10, applicable to the 2012-13 year of income and later years of income.
8C(5)
Increase the amount of each percentage mentioned in subsection (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
History
S 8C(5) inserted by No 27 of 2012, s 3 and Sch 1 item 10, applicable to the 2012-13 year of income and later years of income.
S 8C inserted by No 64 of 1997.
SECTION 8D
LEVY SURCHARGE - PERSON WHO IS MARRIED DURING WHOLE OR PART OF A FINANCIAL YEAR
8D(1)
This section applies to a person during a period if during the whole of the period:
(a)
the person is a married person; and
(b)
the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection
251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and
(c)
the person is not, or is taken under section
251VA of the Assessment Act not to be, a prescribed person.
Note 1:
Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.
Note 2:
For
dependant
see sections 251R and 251V of the Assessment Act.
Note 3:
For
prescribed person
see section 251U of the Assessment Act.
8D(2)
For the purposes of paragraph
(1)(b), a person to whom section
251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover.
8D(3)
The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income is to be increased by the amount of 1% of the person's taxable income if:
(a)
this section applies to the person for the whole of the year of income; and
(b)
the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family tier 1 threshold; and
(c)
the person's income for surcharge purposes exceeds $26,000.
History
S 8D(3) amended by No 4 of 2024, s 3 and Sch 1 item 10, by substituting "$26,000" for "$24,276" in para (c), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8D(3) amended by No 28 of 2023, s 3 and Sch 1 item 10, by substituting "$24,276" for "$23,365" in para (c), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8D(3) amended by No 14 of 2022, s 3 and Sch 1 item 10, by substituting "$23,365" for "$23,226" in para (c), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8D(3) amended by No 61 of 2021, s 3 and Sch 1 item 10, by substituting "$23,226" for "$22,801" in para (c), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8D(3) amended by No 22 of 2020, s 3 and Sch 14 item 10, by substituting "$22,801" for "$22,398" in para (c), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8D(3) amended by No 29 of 2019, s 3 and Sch 1 item 10, by substituting "$22,398" for "$21,980" in para (c), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8D(3) amended by No 69 of 2018, s 3 and Sch 1 item 10, by substituting "$21,980" for "$21,655" in para (c), applicable to assessments for the 2017-18 year of income and later years of income.
S 8D(3) amended by No 58 of 2017, s 3 and Sch 1 item 10, by substituting "$21,655" for "$21,335" in para (c), applicable to assessments for the 2016-17 year of income and later years of income.
S 8D(3) amended by No 39 of 2016, s 3 and Sch 1 item 10, by substituting "$21,335" for "$20,896" in para (c), applicable to assessments for the 2015-16 year of income and later years of income.
S 8D(3) amended by No 69 of 2015, s 3 and Sch 1 item 9, by substituting "$20,896" for "$20,542" in para (c), applicable to assessments for the 2014-15 year of income and later years of income.
S 8D(3) amended by No 27 of 2012, s 3 and Sch 1 item 11, by substituting "family tier 1 threshold" for "family surcharge threshold" in para (b), applicable to the 2012-13 year of income and later years of income.
S 8D(3) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 7, by substituting "$20,542" for "$19,404" in para (c), applicable to the 2012-13 year of income and later years of income.
S 8D(3) amended by No 86 of 2012, s 3 and Sch 1 item 9, by substituting "$19,404" for "$18,839" in para (c), applicable to assessments for the 2011-2012 year of income.
S 8D(3) amended by No 44 of 2011, s 3 and Sch 1 item 9, by substituting "$18,839" for "$18,488" in para (c), applicable to assessments for the 2010-11 year of income and later years of income.
S 8D(3) amended by No 78 of 2010, s 3 and Sch 1 item 9, by substituting "$18,488" for "$17,794" in para (c), applicable to assessments for the 2009-10 year of income and later years of income.
S 8D(3) amended by No 41 of 2009, s 3 and Sch 1 item 9, by substituting "$17,794" for "$17,309" in para (c), applicable to assessments for the 2008-09 year of income and later years of income.
S 8D(3) amended by No 27 of 2009, s 3 and Sch 3 item 53, by substituting paras (b) and (c), applicable in relation to income years starting on or after 1 July 2009. Paras (b) and (c) formerly read:
(b)
the sum of the following exceeds the family surcharge threshold:
(i)
the person's taxable income;
(ii)
the person's reportable fringe benefits total (if any);
(iii)
the person's spouse's taxable income;
(iv)
the person's spouse's reportable fringe benefits total (if any); and
(c)
the total of the person's taxable income and reportable fringe benefits total (if any) is more than $17,309.
S 8D(3) amended by No 50 of 2008, s 3 and Sch 1 item 9, by substituting "$17,309" for "$16,740" in para (c), applicable to assessments for the 2007-08 year of income and later years of income.
S 8D(3) amended by No 75 of 2007, s 3 and Sch 1 item 22, by substituting "$16,740" for "$16,284" in para (c), applicable to assessments for the 2006-2007 year of income and later years of income.
S 8D(3) amended by No 59 of 2006, s 3 and Sch 1 item 9, by substituting "$16,284" for "$15,902" in para (c), applicable to assessments for the 2005-2006 year of income and later years of income.
S 8D(3) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 17 of 1999 and No 29 of 1998.
8D(4)
The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income, being a person to whom this section applies for only some of the days in the year of income, is to be increased by the amount worked out using the formula:
| |
(1% of the person's
taxable income) |
× |
Number of those days
Number of days in the
year of income |
|
if:
(a)
both of the following conditions are met if the person is married for the whole of the year of income:
(i)
the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family tier 1 threshold;
(ii)
the person's income for surcharge purposes exceeds $26,000; or
(b)
the person's income for surcharge purposes exceeds the person's family tier 1 threshold, if the person is married for only some of the year of income.
History
S 8D(4) amended by No 4 of 2024, s 3 and Sch 1 item 11, by substituting "$26,000" for "$24,276" in para (a)(ii), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8D(4) amended by No 28 of 2023, s 3 and Sch 1 item 11, by substituting "$24,276" for "$23,365" in para (a)(ii), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8D(4) amended by No 14 of 2022, s 3 and Sch 1 item 11, by substituting "$23,365" for "$23,226" in para (a)(ii), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8D(4) amended by No 61 of 2021, s 3 and Sch 1 item 11, by substituting "$23,226" for "$22,801" in para (a)(ii), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8D(4) amended by No 22 of 2020, s 3 and Sch 14 item 11, by substituting "$22,801" for "$22,398" in para (a)(ii), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8D(4) amended by No 29 of 2019, s 3 and Sch 1 item 11, by substituting "$22,398" for "$21,980" in para (a)(ii), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8D(4) amended by No 69 of 2018, s 3 and Sch 1 item 11, by substituting "$21,980" for "$21,655" in para (a)(ii), applicable to assessments for the 2017-18 year of income and later years of income.
S 8D(4) amended by No 58 of 2017, s 3 and Sch 1 item 11, by substituting "$21,655" for "$21,335" in para (a)(ii), applicable to assessments for the 2016-17 year of income and later years of income.
S 8D(4) amended by No 39 of 2016, s 3 and Sch 1 item 11, by substituting "$21,335" for "$20,896" in para (a)(ii), applicable to assessments for the 2015-16 year of income and later years of income.
S 8D(4) amended by No 69 of 2015, s 3 and Sch 1 item 10, by substituting "$20,896" for "$20,542" in para (a)(ii), applicable to assessments for the 2014-15 year of income and later years of income.
S 8D(4) amended by No 27 of 2012, s 3 and Sch 1 items 12 and 13, by substituting "family tier 1 threshold" for "family surcharge threshold" in para (a)(i) and (b), applicable to the 2012-13 year of income and later years of income.
S 8D(4) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 8, by substituting "$20,542" for "$19,404" in para (a)(ii), applicable to the 2012-13 year of income and later years of income.
S 8D(4) amended by No 86 of 2012, s 3 and Sch 1 item 10, by substituting "$19,404" for "$18,839" in para (a)(ii), applicable to assessments for the 2011-2012 year of income.
S 8D(4) amended by No 44 of 2011, s 3 and Sch 1 item 10, by substituting "$18,839" for "$18,488" in para (a)(ii), applicable to assessments for the 2010-11 year of income and later years of income.
S 8D(4) amended by No 78 of 2010, s 3 and Sch 1 item 10, by substituting "$18,488" for "$17,794" in para (a)(ii), applicable to assessments for the 2009-10 year of income and later years of income.
S 8D(4) amended by No 41 of 2009, s 3 and Sch 1 item 10, by substituting "$17,794" for "$17,309" in para (a)(ii), applicable to assessments for the 2008-09 year of income and later years of income.
S 8D(4) amended by No 27 of 2009, s 3 and Sch 3 items 54 and 55, by substituting paras (a)(i) and (ii) and para (b), applicable in relation to income years starting on or after 1 July 2009. Paras (a)(i) and (ii) and para (b) formerly read:
(i)
the sum of the person's taxable income, the person's reportable fringe benefits total (if any), the person's spouse's taxable income and the person's spouse's reportable fringe benefits total (if any) is more than the family surcharge threshold;
(i)
the total of the person's taxable income and reportable fringe benefits total (if any) is more than $17,309; or
(b)
the total of the person's taxable income and reportable fringe benefits total (if any) is more than the family surcharge threshold, if the person is married for only some of the year of income.
S 8D(4) amended by No 50 of 2008, s 3 and Sch 1 item 10, by substituting "$17,309" for "$16,740" in para (a)(ii), applicable to assessments for the 2007-08 year of income and later years of income.
S 8D(4) amended by No 75 of 2007, s 3 and Sch 1 item 23, by substituting "$16,740" for "$16,284" in para (a)(ii), applicable to assessments for the 2006-2007 year of income and later years of income.
S 8D(4) amended by No 59 of 2006, s 3 and Sch 1 item 10, by substituting "$16,284" for "$15,902" in para (a)(ii), applicable to assessments for the 2005-2006 year of income and later years of income.
S 8D(4) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 52 of 2000, No 17 of 1999, No 29 of 1998.
8D(4A)
Increase the amount of each percentage mentioned in subsections
(3) and
(4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.
History
S 8D(4A) inserted by No 27 of 2012, s 3 and Sch 1 item 14, applicable to the 2012-13 year of income and later years of income.
8D(4B)
Increase the amount of each percentage mentioned in subsections
(3) and
(4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
History
S 8D(4B) inserted by No 27 of 2012, s 3 and Sch 1 item 14, applicable to the 2012-13 year of income and later years of income.
8D(5)
In this section:
income for surcharge purposes
, in relation to the person's spouse, includes any share in the net income of a trust estate:
(a)
to which the spouse is presently entitled as a beneficiary; and
(b)
in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section
98 of the Assessment Act.
History
S 8D(5) substituted by No 27 of 2009, s 3 and Sch 3 item 56, applicable in relation to income years starting on or after 1 July 2009. S 8D(5) formerly read:
8D(5)
In this section:
taxable income
, in relation to the spouse of a person, means the spouse's taxable income within the meaning of the Assessment Act, and includes any share in the net income of a trust estate:
(a)
to which the spouse is presently entitled as a beneficiary; and
(b)
in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of that Act.
S 8D inserted by No 64 of 1997.
SECTION 8E
LEVY SURCHARGE FOR CERTAIN TRUSTEES - BENEFICIARY A PERSON TO WHOM SECTION 8B APPLIES
8E(1)
[Application]
This section applies to a person who is a beneficiary of a trust estate during a period if:
(a)
section
8B applies to the beneficiary during the whole of the period; and
(b)
the trustee of the trust estate in that capacity is liable to be assessed under section
98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the
beneficiary's trust income
).
8E(2)
[Levy threshold]
If the amount of the beneficiary's trust income exceeds the beneficiary's singles tier 1 threshold for the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased:
(a)
if this section applies to the beneficiary for the whole of the year of income - by the amount of 1% of the beneficiary's trust income; or
(b)
if this section applies to the beneficiary for only some of the days in the year of income - by the amount worked out using the formula:
| |
(1% of the beneficiary's
trust income) |
× |
Number of those days
Number of days in the
year of income |
|
History
S 8E(2) amended by No 27 of 2012, s 3 and Sch 1 item 15, by substituting "the beneficiary's singles tier 1 threshold" for "the singles surcharge threshold", applicable to the 2012-13 year of income and later years of income.
S 8E(2) amended by No 110 of 2008, s 3 and Sch 1 item 10, by substituting "the singles surcharge threshold for the year of income" for "$50,000", applicable to assessments for the 2008-09 year of income and later years of income. For transitional provision, see note under definition of "singles surcharge threshold" in s 3(1).
8E(3)
Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income.
History
S 8E(3) inserted by No 27 of 2012, s 3 and Sch 1 item 16, applicable to the 2012-13 year of income and later years of income.
8E(4)
Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income.
History
S 8E(4) inserted by No 27 of 2012, s 3 and Sch 1 item 16, applicable to the 2012-13 year of income and later years of income.
S 8E inserted by No 64 of 1997.
SECTION 8F
LEVY SURCHARGE FOR CERTAIN TRUSTEES - BENEFICIARY A PERSON TO WHOM SECTION 8C APPLIES
8F(1)
[Application]
This section applies to a person who is a beneficiary of a trust estate during a period if:
(a)
section
8C applies to the beneficiary during the whole of the period; and
(b)
the trustee of the trust estate in that capacity is liable to be assessed under section
98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the
beneficiary's trust income
).
8F(2)
[Where income exceeds threshold]
If the amount of the beneficiary's trust income exceeds the beneficiary's family tier 1 threshold, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased:
(a)
if this section applies to the beneficiary for the whole of the year of income - by the amount of 1% of the beneficiary's trust income; or
(b)
if this section applies to the beneficiary for only some of the days in the year of income - by the amount worked out using the formula:
| |
(1% of the beneficiary's
trust income) |
× |
Number of those days
Number of days in the
year of income |
|
History
S 8F(2) amended by No 27 of 2012, s 3 and Sch 1 item 17, by substituting "family tier 1 threshold" for "family surcharge threshold", applicable to the 2012-13 year of income and later years of income.
S 8F(2) amended by No 27 of 2009, s 3 and Sch 3 item 57, by substituting "beneficiary's family surcharge threshold" for "family surcharge threshold", applicable in relation to income years starting on or after 1 July 2009.
8F(3)
Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income.
History
S 8F(3) inserted by No 27 of 2012, s 3 and Sch 1 item 18, applicable to the 2012-13 year of income and later years of income.
8F(4)
Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income.
History
S 8F(4) inserted by No 27 of 2012, s 3 and Sch 1 item 18, applicable to the 2012-13 year of income and later years of income.
S 8F inserted by No 64 of 1997.
SECTION 8G
LEVY SURCHARGE FOR CERTAIN TRUSTEES - BENEFICIARY A PERSON TO WHOM SECTION 8D APPLIES
8G(1)
This section applies to a person who is a beneficiary of a trust estate during a period if:
(a)
section
8D applies to the beneficiary during the whole of the period; and
(b)
the trustee of the trust estate in that capacity is liable to be assessed under section
98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the
beneficiary's trust income
).
8G(2)
The amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by 1% of the beneficiary's trust income if:
(a)
this section applies to the beneficiary for the whole of the year of income; and
(b)
the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family tier 1 threshold; and
(c)
the amount of the beneficiary's trust income exceeds $26,000.
History
S 8G(2) amended by No 4 of 2024, s 3 and Sch 1 item 12, by substituting "$26,000" for "$24,276" in para (c), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8G(2) amended by No 28 of 2023, s 3 and Sch 1 item 12, by substituting "$24,276" for "$23,365" in para (c), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8G(2) amended by No 14 of 2022, s 3 and Sch 1 item 12, by substituting "$23,365" for $23,226" in para (c), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8G(2) amended by No 61 of 2021, s 3 and Sch 1 item 12, by substituting "$23,226" for "$22,801" in para (c), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8G(2) amended by No 22 of 2020, s 3 and Sch 14 item 12, by substituting "$22,801" for "$22,398" in para (c), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8G(2) amended by No 29 of 2019, s 3 and Sch 1 item 12, by substituting "$22,398" for "$21,980" in para (c), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8G(2) amended by No 69 of 2018, s 3 and Sch 1 item 12, by substituting "$21,980" for "$21,655" in para (c), applicable to assessments for the 2017-18 year of income and later years of income.
S 8G(2) amended by No 58 of 2017, s 3 and Sch 1 item 12, by substituting "$21,655" for "$21,335" in para (c), applicable to assessments for the 2016-17 year of income and later years of income.
S 8G(2) amended by No 39 of 2016, s 3 and Sch 1 item 12, by substituting "$21,335" for "$20,896" in para (c), applicable to assessments for the 2015-16 year of income and later years of income.
S 8G(2) amended by No 69 of 2015, s 3 and Sch 1 item 11, by substituting "$20,896" for "$20,542" in para (c), applicable to assessments for the 2014-15 year of income and later years of income.
S 8G(2) amended by No 27 of 2012, s 3 and Sch 1 item 19, by substituting "family tier 1 threshold" for "family surcharge threshold" in para (b), applicable to the 2012-13 year of income and later years of income.
S 8G(2) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 9, by substituting "$20,542" for "$19,404" in para (c), applicable to the 2012-13 year of income and later years of income.
S 8G(2) amended by No 86 of 2012, s 3 and Sch 1 item 11, by substituting "$19,404" for "$18,839" in para (c), applicable to assessments for the 2011-2012 year of income.
S 8G(2) amended by No 44 of 2011, s 3 and Sch 1 item 11, by substituting "$18,839" for "$18,488" in para (c), applicable to assessments for the 2010-11 year of income and later years of income.
S 8G(2) amended by No 78 of 2010, s 3 and Sch 1 item 11, by substituting "$18,488" for "$17,794" in para (c), applicable to assessments for the 2009-10 year of income and later years of income.
S 8G(2) amended by No 41 of 2009, s 3 and Sch 1 item 11, by substituting "$17,794" for "$17,309" in para (c), applicable to assessments for the 2008-09 year of income and later years of income.
S 8G(2) amended by No 27 of 2009, s 3 and Sch 3 item 58, by substituting para (b), applicable in relation to income years starting on or after 1 July 2009. Para (b) formerly read:
(b)
the sum of the following exceeds the family surcharge threshold:
(i)
the beneficiary's trust income;
(ii)
the beneficiary's spouse's taxable income;
(iii)
the beneficiary's spouse's reportable fringe benefits total (if any); and
S 8G(2) amended by No 50 of 2008, s 3 and Sch 1 item 11, by substituting "$17,309" for "$16,740" in para (c), applicable to assessments for the 2007-08 year of income and later years of income.
S 8G(2) amended by No 75 of 2007, s 3 and Sch 1 item 24, by substituting "$16,740" for "$16,284" in para (c), applicable to assessments for the 2006-2007 year of income and later years of income.
S 8G(2) amended by No 59 of 2006, s 3 and Sch 1 item 11, by substituting "$16,284" for "$15,902" in para (c), applicable to assessments for the 2005-2006 year of income and later years of income.
S 8G(2) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 17 of 1999 and No 29 of 1998.
8G(3)
If this section applies to the beneficiary for only some of the days in the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by the amount worked out using the formula:
| |
(1% of the beneficiary's
trust income) |
× |
Number of those days
Number of days in the
year of income |
|
if:
(a)
in the case of a beneficiary who is a married person for the whole of the year of income:
(i)
the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family tier 1 threshold; and
(ii)
the beneficiary's trust income exceeds $26,000; or
(b)
in the case of a beneficiary who is a married person for only some of the year of income - the beneficiary's trust income exceeds the beneficiary's family tier 1 threshold.
History
S 8G(3) amended by No 4 of 2024, s 3 and Sch 1 item 13, by substituting "$26,000" for "$24,276" in para (a)(ii), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.
S 8G(3) amended by No 28 of 2023, s 3 and Sch 1 item 13, by substituting "$24,276" for "$23,365" in para (a)(ii), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.
S 8G(3) amended by No 14 of 2022, s 3 and Sch 1 item 13, by substituting "$23,365" for "$23,226" in para (a)(ii), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.
S 8G(3) amended by No 61 of 2021, s 3 and Sch 1 item 13, by substituting "$23,226" for "$22,801" in para (a)(ii), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.
S 8G(3) amended by No 22 of 2020, s 3 and Sch 14 item 13, by substituting "$22,801" for "$22,398" in para (a)(ii), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.
S 8G(3) amended by No 29 of 2019, s 3 and Sch 1 item 13, by substituting "$22,398" for "$21,980" in para (a)(ii), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.
S 8G(3) amended by No 69 of 2018, s 3 and Sch 1 item 13, by substituting "$21,980" for "$21,655" in para (a)(ii), applicable to assessments for the 2017-18 year of income and later years of income.
S 8G(3) amended by No 58 of 2017, s 3 and Sch 1 item 13, by substituting "$21,655" for "$21,335" in para (a)(ii), applicable to assessments for the 2016-17 year of income and later years of income.
S 8G(3) amended by No 39 of 2016, s 3 and Sch 1 item 13, by substituting "$21,335" for "$20,896" in para (a)(ii), applicable to assessments for the 2015-16 year of income and later years of income.
S 8G(3) amended by No 69 of 2015, s 3 and Sch 1 item 12, by substituting "$20,896" for "$20,542" in para (a)(ii), applicable to assessments for the 2014-15 year of income and later years of income.
S 8G(3) amended by No 27 of 2012, s 3 and Sch 1 items 20 and 21, by substituting "family tier 1 threshold" for "family surcharge threshold" in para (a)(i) and (b), applicable to the 2012-13 year of income and later years of income.
S 8G(3) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 10, by substituting "$20,542" for "$19,404" in para (a)(ii), applicable to the 2012-13 year of income and later years of income.
S 8G(3) amended by No 86 of 2012, s 3 and Sch 1 item 12, by substituting "$19,404" for "$18,839" in para (a)(ii), applicable to assessments for the 2011-2012 year of income.
S 8G(3) amended by No 44 of 2011, s 3 and Sch 1 item 12, by substituting "$18,839" for "$18,488" in para (a)(ii), applicable to assessments for the 2010-11 year of income and later years of income.
S 8G(3) amended by No 78 of 2010, s 3 and Sch 1 item 12, by substituting "$18,488" for "$17,794" in para (a)(ii), applicable to assessments for the 2009-10 year of income and later years of income.
S 8G(3) amended by No 41 of 2009, s 3 and Sch 1 item 12, by substituting "$17,794" for "$17,309" in para (a)(ii), applicable to assessments for the 2008-09 year of income and later years of income.
S 8G(3) amended by No 27 of 2009, s 3 and Sch 3 items 59 and 60, by substituting para (a)(i) and substituting "beneficiary's family surcharge threshold" for "family surcharge threshold" in para (b), applicable in relation to income years starting on or after 1 July 2009. Para (a)(i) formerly read:
(i)
the sum of the beneficiary's trust income, the beneficiary's spouse's taxable income and the beneficiary's spouse's reportable fringe benefits total (if any) is more than the family surcharge threshold; and
S 8G(3) amended by No 50 of 2008, s 3 and Sch 1 item 12, by substituting "$17,309" for "$16,740" in para (a)(ii), applicable to assessments for the 2007-08 year of income and later years of income.
S 8G(3) amended by No 75 of 2007, s 3 and Sch 1 item 25, by substituting "$16,740" for "$16,284" in para (a)(ii), applicable to assessments for the 2006-2007 year of income and later years of income.
S 8G(3) amended by No 59 of 2006, s 3 and Sch 1 item 12, by substituting "$16,284" for "$15,902" in para (a)(ii), applicable to assessments for the 2005-2006 year of income and later years of income.
S 8G(3) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 17 of 1999 and No 29 of 1998.
8G(3A)
Increase the amount of each percentage mentioned in subsections
(2) and
(3) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income.
History
S 8G(3A) inserted by No 27 of 2012, s 3 and Sch 1 item 22, applicable to the 2012-13 year of income and later years of income.
8G(3B)
Increase the amount of each percentage mentioned in subsections
(2) and
(3) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income.
History
S 8G(3B) inserted by No 27 of 2012, s 3 and Sch 1 item 22, applicable to the 2012-13 year of income and later years of income.
8G(4)
In this section:
income for surcharge purposes
, in relation to the beneficiary's spouse, includes any share in the net income of a trust estate:
(a)
to which the spouse is presently entitled as a beneficiary; and
(b)
in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section
98 of the Assessment Act.
History
S 8G(4) substituted by No 27 of 2009, s 3 and Sch 3 item 61, applicable in relation to income years starting on or after 1 July 2009. S 8G(4) formerly read:
8G(4)
In this section:
taxable income
, in relation to the spouse of a beneficiary, means the spouse's taxable income within the meaning of the Assessment Act, and includes any share in the net income of a trust estate:
(a)
to which the spouse is presently entitled as a beneficiary; and
(b)
in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of that Act.
History
S 8G inserted by No 64 of 1997.
[
CCH Note:
Act No 45 of 2000, s 3 and Sch 4 item 30, provides for the amendment of s 8H(2), by inserting "at the Part B rate" after "family tax benefit", effective 1 July 2000 and applicable to assessments in relation to 2000/01 and later years of income. This amendment could not be consolidated, as s 8H has not yet been inserted.]
SECTION 9
REDUCTION OF LEVY - PERSON WHO IS PRESCRIBED PERSON FOR PART OF YEAR OF INCOME
9(1)
[Reduction of levy]
In the case of a person who was a prescribed person during a part or parts only of the year of income, the amount of levy (other than an increase in the levy payable under section 8B, 8C, 8D, 8E, 8F or 8G) payable by the person but for this section shall be reduced by so much of that amount as bears to that amount the same proportion as the number of days in the part, or the sum of the numbers of days in the parts, of the year of income during which the person was a prescribed person bears to the number of days in the year of income.
History
S 9(1) amended by No 64 of 1997.
9(2)
(Repealed by No 16 of 1996)
History
Former s 9(2) inserted by No 16 of 1996.
SECTION 10
LEVY PAYABLE BY A TRUSTEE ASSESSABLE UNDER SECTION 98 OF THE ASSESSMENT ACT
10(1)
[Application]
Where a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which a beneficiary is presently entitled, the amount of levy payable by the trustee upon that share of that net income shall not exceed the amount of levy that would be payable by the beneficiary if the amount of that share were the taxable income of the beneficiary.
10(2)
[Application period]
For the purposes of working out the amount of levy that would be payable to the beneficiary, any rebate that the trustee is entitled to under section 160AAAB of the Assessment Act is taken to be a rebate that the beneficiary is entitled to under section 160AAAA of that Act.
History
S 10(2) inserted by No 44 of 2001.
SECTION 11
11
FINANCIAL YEARS FOR WHICH LEVY IS PAYABLE
The levy imposed by this Act is levied, and shall be paid, for the financial year commencing on 1 July 1986 and for all subsequent financial years until the Parliament otherwise provides.
History
S 11 substituted by No 86 of 1990 and amended by No 137 of 1989, No 93 of 1988 and No 110 of 1987.
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