House of Representatives

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

[F1]
These figures also apply to taxpayers who are entitled (or would have been entitled had the laws applicable to rebates not been amended with effect from 1 July 2000) to a sole parent, child-housekeeper or housekeeper rebate.

[F2]
Where there are more than six dependent children or students, add $2,406 for each extra child or student.

[F3]
See note 2.

[F4]
Where there are more than six dependent children or students, add $2,601 for each extra child or student.

[F5]
See note 4.


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