Definition of " AMIT " inserted by No 50 of 2016, s 3 and Sch 1 item 1, effective 5 May 2016.

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.

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.

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.

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.

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 another person.

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.

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.

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.

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.

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.

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.

S 3(3) amended by No 64 of 1997 and No 135 of 1990.

S 3(3A) inserted by No 64 of 1997.

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.

S 3(5A) 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(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.

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.

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.

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.

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.