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 OF FAMILY 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.