Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-30 - COLLECTING MEDICARE LEVY WITH INCOME TAX  

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Pt 2-30 inserted by No 56 of 2010, s 3 and Sch 6 item 160, effective 3 June 2010.

Division 90 - Medicare levy and Medicare levy surcharge  

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Div 90 inserted by No 56 of 2010, s 3 and Sch 6 item 160, effective 3 June 2010.

Subdivision 90-A - Treatment like income tax  

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Subdiv 90-A inserted by No 56 of 2010, s 3 and Sch 6 item 160, effective 3 June 2010.

SECTION 90-1  

90-1   LAWS APPLY IN RELATION TO MEDICARE LEVY AND MEDICARE LEVY SURCHARGE AS THEY APPLY IN RELATION TO INCOME TAX  

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Except so far as the contrary intention appears, this Schedule and the Income Tax Assessment Act 1997 apply, and are taken always to have applied, in relation to the following in the same way as they apply in relation to income tax and *tax:

(a) *Medicare levy;

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(b) *Medicare levy (fringe benefits) surcharge.

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S 90-1 amended by No 12 of 2012, s 3 and Sch 6 item 244, by substituting para (a) and (b), applicable income years starting on or after 1 July 2008. Para (a) and (b) formerly read:

(a) Medicare levy (as defined in section 251R of the Income Tax Assessment Act 1936 );

(b) *Medicare levy surcharge.

S 90-1 inserted by No 56 of 2010, s 3 and Sch 6 item 160, effective 3 June 2010.

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