Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 6 Tax offset for Medicare levy surcharge (lump sum payments in arrears)
A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
1 At the end of subsection 10(1)
Add:
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 is payable by the person.
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