Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)

Schedule 3   Phase-out of rebate for medical expenses

Part 2   Consequential amendments

Income Tax Assessment Act 1936

3   Subsection 6(1)

Repeal the following definitions:

(a) definition of family tier 1 threshold ;

(b) definition of medical expense rebate higher phase-in limit ;

(c) definition of medical expense rebate lower phase-in limit ;

(d) definition of rebatable medical expense amount ;

(e) definition of singles tier 1 threshold .