[pic] Medicare Levy Act 1986 Act No. 110 of 1986 as amended This compilation was prepared on 22 May 2012 taking into account amendments up to Act No. 27 of 2012 The text of any of those amendments not in force on that date is appended in the Notes section The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra Contents 1 Short title [see Note 1] 1 2 Commencement [see Note 1] 1 3 Interpretation 1 3AA Meaning of singles surcharge threshold 3 3A Meaning of family surcharge threshold 4 4 Incorporation 5 5 Imposition of Medicare levy 5 6 Rate of levy 5 7 Levy in cases of small incomes 5 8 Amount of levy-person who has spouse or dependants 6 8B Levy surcharge-person without dependants who is not married during whole or part of a financial year 9 8C Levy surcharge-person with dependants who is not married during whole or part of a financial year 9 8D Levy surcharge-person who is married during whole or part of a financial year 10 8E Levy surcharge for certain trustees-beneficiary a person to whom section 8B applies 12 8F Levy surcharge for certain trustees-beneficiary a person to whom section 8C applies 13 8G Levy surcharge for certain trustees-beneficiary a person to whom section 8D applies 13 9 Reduction of levy-person who is prescribed person for part of year of income 15 10 Levy payable by a trustee assessable under section 98 of the Assessment Act 15 11 Financial years for which levy is payable 15 Notes 17 An Act to impose a Medicare levy upon certain incomes 1 Short title [see Note 1] This Act may be cited as the Medicare Levy Act 1986. 2 Commencement [see Note 1] This Act shall come into operation on the day on which it receives the Royal Assent. 3 Interpretation (1) In this Act, unless the contrary intention appears: Assessment Act means the Income Tax Assessment Act 1936. income for surcharge purposes has the same meaning as in the Income Tax Assessment Act 1997. levy means Medicare levy referred to in section 5. phase-in limit means: (a) for a person who is entitled to a rebate under section 160AAAA of the Assessment Act-$36,100; or (b) for a person who is entitled to a rebate under subsection 160AAA(2) of the Assessment Act-$35,810; or (c) in any other case-$22,163. singles surcharge threshold for a person for a year of income has the meaning given by section 3AA. threshold amount means: (a) for a person who is entitled to a rebate under section 160AAAA of the Assessment Act-$30,685; or (b) for a person who is entitled to a rebate under subsection 160AAA(2) of the Assessment Act-$30,439; or (c) in any other case-$18,839. (2) In this Act, a reference to income for surcharge purposes, net income or taxable income is to be read as a reference to that term for the year of income. (2A) In section 8B, 8C, 8D, 8E, 8F or 8G, net income and taxable income have the meanings that they would have in that section if subsection 271-105(1) in Schedule 2F to the Assessment Act were ignored. (3) Subject to subsection (3A), for the purposes of this Act: (a) a person shall be deemed not to be married to another person if they are living separately and apart; and (b) where the last person to whom another person was married during a year of income died during the year of income, those persons shall be deemed to have been married on the last day of the year of income. (3A) For the purposes of sections 8B, 8C and 8D, if: (a) the last person to whom another person was married during a year of income died during the year of income; and (b) the death occurred while they were married; the living person is taken to be married to the person who died during the period starting on the day he or she died and ending on 30 June of the year of income. (4) Subject to the preceding provisions of this section, expressions used in this Act that are also used in Part VIIB of the Assessment Act have in this Act, unless the contrary intention appears, the same meanings as those expressions have in that Part of the Assessment Act. (5) For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if: (a) the policy is a complying health insurance policy (within the meaning of the Private Health Insurance Act 2007) that covers hospital treatment (within the meaning of that Act); and (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. (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. (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 organization 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. (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. 3AA Meaning of singles surcharge threshold (1) The singles surcharge threshold for a person for the 2008-09 year of income is $70,000. This amount is indexed annually. Indexation of singles surcharge threshold (2) The amount of the singles surcharge threshold is indexed annually by: (a) multiplying the singles surcharge threshold for the 2008-09 year of income by its indexation factor; and (b) rounding the result in paragraph (a) down to the nearest multiple of $1,000. (3) The singles surcharge threshold is not indexed if its indexation factor is 1 or less. (4) The indexation factor is: [pic] (5) The indexation factor mentioned in subsection (4) is calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more). (6) The index number for a quarter is the estimate of full-time adult average weekly ordinary time earnings for the middle month of the quarter first published by the Australian Statistician for that month. 3A Meaning of family surcharge threshold (1) 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. (2) 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: [pic] Example: If a person has 3 dependants who are children, the family surcharge threshold for the 2008-09 year of income is: [pic] 4 Incorporation The Assessment Act is incorporated, and shall be read as one, with this Act. 5 Imposition of Medicare levy Medicare levy, to the extent that that levy is payable in accordance with Part VIIB of the Assessment Act, is imposed in accordance with this Act at the rate applicable in accordance with this Act. 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 (within the meaning of that Act) is payable by the person. 6 Rate of levy (1) The rate of levy payable by a person upon a taxable income is 1.5%. (2) The rate of levy payable by a person in the capacity of a trustee of a trust estate upon a share of the net income of the trust estate to which a beneficiary is presently entitled, being income in respect of which the trustee is liable to be assessed pursuant to section 98 of the Assessment Act, is 1.5%. (3) The rate of levy payable by a person in the capacity of a trustee of a trust estate upon the net income of the trust estate or a part of that net income, being income in respect of which the trustee is liable to be assessed and pay tax pursuant to section 99 or 99A of the Assessment Act, is 1.5%. 7 Levy in cases of small incomes (1) Where the taxable income of a person does not exceed the threshold amount, no levy is payable by the person upon that taxable income. (2) Where the taxable income of a person exceeds the threshold amount but does not exceed the phase-in limit, the amount of levy payable by the person upon that taxable income but for sections 8 and 9 shall not exceed 10% of the amount of the excess. (3) Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 99 of the Assessment Act, does not exceed $416, no levy is payable by the person upon that net income or part, as the case may be. (4) Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed and pay tax pursuant to section 99 of the Assessment Act, exceeds $416 but does not exceed $490, the amount of levy payable by the person upon that net income shall not exceed 10% of the amount of the excess. 8 Amount of levy-person who has spouse or dependants (1) Where a person: (a) is a married person on the last day of the year of income; or (b) is entitled to a rebate under section 159J of the Assessment Act in respect of a person included in class 2 of the table in subsection 159J(2) of that Act, or would be so entitled apart from subsection 159J(1AB) or 159JA(1) of that Act; or (c) would be entitled to a rebate under section 159K of that Act in respect of the year of income, apart from subsection 159K(1A) of that Act; or (d) is entitled to a rebate under section 159L of that Act, or would be so entitled apart from subsection 159L(3B) or 159LA(1) of that Act; and the family income in relation to the person does not exceed the family income threshold in relation to the person, no levy is payable by the person upon the taxable income of the person. (2) Subject to subsection (3), where a person (in this subsection referred to as the relevant person): (a) was a married person on the last day of the year of income; or (b) is entitled to a rebate under section 159J of the Assessment Act in respect of a person included in class 2 of the table in subsection 159J(2) of that Act, or would be so entitled apart from subsection 159J(1AB) or 159JA(1) of that Act; or (c) would be entitled to a rebate under section 159K of that Act in respect of the year of income, apart from subsection 159K(1A) of that Act; or (d) is entitled to a rebate under section 159L of that Act, or would be so entitled apart from subsection 159L(3B) or 159LA(1) of that Act; and the family income in relation to the relevant person exceeds the family income threshold in relation to the relevant person, the amount of the levy payable by the relevant person upon the taxable income of the relevant person but for this section and section 9 shall be reduced by the amount (if any) calculated in accordance with the formula: [pic] where: A is 1.5% of the family income threshold in relation to the relevant person; B is the family income in relation to the relevant person; and C is the family income threshold in relation to the relevant person. (3) Where: (a) but for this subsection, the amount of levy payable by a person upon the taxable income of the person but for this section and section 9 would be reduced by an amount (in this subsection referred to as the reduction amount) ascertained in accordance with subsection (2); (b) the person was a married person on the last day of the year of income; and (c) but for this section and section 9, the spouse of the person would be liable to pay levy upon the taxable income of the spouse; the reduction amount shall, subject to subsection (4), be reduced by so much of the reduction amount as bears to the reduction amount the same proportion as the amount of the taxable income of the spouse bears to the family income in relation to the person. (4) Where: (a) subsection (3) applies for the purposes of ascertaining the levy payable by a person upon the taxable income of the person but for section 9; and (b) the amount of the reduction of that levy ascertained in accordance with subsections (2) and (3) exceeds the amount of the levy payable by the person upon the taxable income of the person but for this section and section 9; the amount of levy payable by the spouse of the person upon the taxable income of the spouse but for this subsection and section 9 shall be reduced by the amount of the excess. (5) In this section: family income, in relation to a person, means: (a) if the person was a married person on the last day of the year of income-the sum of the taxable income of the person and the taxable income of the spouse of the person; and (b) in any other case-the taxable income of the person. family income threshold, in relation to a person (in this definition referred to as the relevant person), means $31,789 increased by $2,919 for each person included in class 3 or class 4 in the table in subsection 159J(2) of the Assessment Act in respect of whom: (a) in a case to which paragraph (b) does not apply-the relevant person; or (b) if the relevant person was a married person on the last day of the year of income-the relevant person or the spouse of the relevant person; would, but for subsection 159J(1A) of the Assessment Act, be entitled to a rebate of tax under section 159J of the Assessment Act in respect of the year of income. (6) In the application of the definition of family income threshold in subsection (5) in determining the family income threshold in relation to a person in relation to a year of income, being a person who was not a married person on the last day of the year of income, the amount of $31,789 referred to in that definition shall not be increased on account of another person unless family tax benefit under the A New Tax System (Family Assistance) (Administration) Act 1999 was payable to the first-mentioned person in respect of that other person in respect of the whole or any part of the year of income. (7) Subsections (5) and (6) apply in relation to a person who is entitled for the year of income to a rebate under section 160AAAA of the Assessment Act as if each reference to $31,789 were a reference to $44,500. 8B Levy surcharge-person without dependants who is not married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is not a married person; and (b) the person does not have any dependants; and (c) the person is not covered by an insurance policy that provides private patient hospital cover; and (d) the person is not a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) If the person's income for surcharge purposes exceeds the singles surcharge threshold for the year of income, the amount of the levy that, apart from this section, would have been payable by the person under this Act for the year of income is to be increased: (a) if this section applies to the person for the whole of the year of income-by 1% of the person's taxable income; or (b) if this section applies to the person for only some of the days in the year of income-by the amount worked out using the formula: [pic] 8C Levy surcharge-person with dependants who is not married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is not a married person; and (b) the person has one or more dependants; and (c) the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and (d) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) For the purposes of paragraph (1)(c), a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover. (3) If the person's income for surcharge purposes exceeds the person's family surcharge threshold, the amount of the levy that, apart from this section, would have been payable by the person under this Act for that year is to be increased: (a) if this section applies to the person for the whole of the year of income-by the amount of 1% of the person's taxable income; or (b) if this section applies to the person for only some of the days in the year of income-by the amount worked out using the formula: [pic] 8D Levy surcharge-person who is married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is a married person; and (b) the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and (c) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) For the purposes of paragraph (1)(b), a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover. (3) The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income is to be increased by the amount of 1% of the person's taxable income if: (a) this section applies to the person for the whole of the year of income; and (b) the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family surcharge threshold; and (c) the person's income for surcharge purposes exceeds $18,839. (4) The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income, being a person to whom this section applies for only some of the days in the year of income, is to be increased by the amount worked out using the formula: [pic] if: (a) both of the following conditions are met if the person is married for the whole of the year of income: (i) the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family surcharge threshold; (ii) the person's income for surcharge purposes exceeds $18,839; or (b) the person's income for surcharge purposes exceeds the person's family surcharge threshold, if the person is married for only some of the year of income. (5) In this section: income for surcharge purposes, in relation to the person's spouse, includes any share in the net income of a trust estate: (a) to which the spouse is presently entitled as a beneficiary; and (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act. 8E Levy surcharge for certain trustees-beneficiary a person to whom section 8B applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8B applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) If the amount of the beneficiary's trust income exceeds the singles surcharge threshold for the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased: (a) if this section applies to the beneficiary for the whole of the year of income-by the amount of 1% of the beneficiary's trust income; or (b) if this section applies to the beneficiary for only some of the days in the year of income-by the amount worked out using the formula: [pic] 8F Levy surcharge for certain trustees-beneficiary a person to whom section 8C applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8C applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) If the amount of the beneficiary's trust income exceeds the beneficiary's family surcharge threshold, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased: (a) if this section applies to the beneficiary for the whole of the year of income-by the amount of 1% of the beneficiary's trust income; or (b) if this section applies to the beneficiary for only some of the days in the year of income-by the amount worked out using the formula: [pic] 8G Levy surcharge for certain trustees-beneficiary a person to whom section 8D applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8D applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) The amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by 1% of the beneficiary's trust income if: (a) this section applies to the beneficiary for the whole of the year of income; and (b) the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family surcharge threshold; and (c) the amount of the beneficiary's trust income exceeds $18,839. (3) If this section applies to the beneficiary for only some of the days in the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by the amount worked out using the formula: [pic] if: (a) in the case of a beneficiary who is a married person for the whole of the year of income: (i) the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family surcharge threshold; and (ii) the beneficiary's trust income exceeds $18,839; or (b) in the case of a beneficiary who is a married person for only some of the year of income-the beneficiary's trust income exceeds the beneficiary's family surcharge threshold. (4) In this section: income for surcharge purposes, in relation to the beneficiary's spouse, includes any share in the net income of a trust estate: (a) to which the spouse is presently entitled as a beneficiary; and (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act. 9 Reduction of levy-person who is prescribed person for part of year of income (1) In the case of a person who was a prescribed person during a part or parts only of the year of income, the amount of levy (other than an increase in the levy payable under section 8B, 8C, 8D, 8E, 8F or 8G) payable by the person but for this section shall be reduced by so much of that amount as bears to that amount the same proportion as the number of days in the part, or the sum of the numbers of days in the parts, of the year of income during which the person was a prescribed person bears to the number of days in the year of income. 10 Levy payable by a trustee assessable under section 98 of the Assessment Act (1) Where a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which a beneficiary is presently entitled, the amount of levy payable by the trustee upon that share of that net income shall not exceed the amount of levy that would be payable by the beneficiary if the amount of that share were the taxable income of the beneficiary. (2) For the purposes of working out the amount of levy that would be payable by the beneficiary, any rebate that the trustee is entitled to under section 160AAAB of the Assessment Act is taken to be a rebate that the beneficiary is entitled to under section 160AAAA of that Act. 11 Financial years for which levy is payable The levy imposed by this Act is levied, and shall be paid, for the financial year commencing on 1 July 1986 and for all subsequent financial years until the Parliament otherwise provides. Notes to the Medicare Levy Act 1986 Note 1 The Medicare Levy Act 1986 as shown in this compilation comprises Act No. 110, 1986 amended as indicated in the Tables below. All relevant information pertaining to application, saving or transitional provisions prior to 27 June 1996 is not included in this compilation. For subsequent information see Table A. Table of Acts |Act |Number |Date |Date of |Applicat| | |and year|of Assent|commencement|ion, | | | | | |saving | | | | | |or | | | | | |transiti| | | | | |onal | | | | | |provisio| | | | | |ns | |Medicare Levy Act|110, |4 Nov |4 Nov 1986 | | |1986 |1986 |1986 | | | |Medicare Levy |110, |26 Nov |26 Nov 1987 |S. 4 | |Amendment Act |1987 |1987 | | | |1987 | | | | | |Medicare Levy |93, 1988|24 Nov |24 Nov 1988 |S. 4 | |Amendment Act | |1988 | | | |1988 | | | | | |Medicare Levy |137, |23 Nov |23 Nov 1989 |S. 4 | |Amendment Act |1989 |1989 | | | |1989 | | | | | |Medicare Levy |86, 1990|6 Nov |6 Nov 1990 |S. 4 | |Amendment Act | |1990 | | | |1990 | | | | | |Taxation Laws |135, |28 Dec |S. 37: Royal|- | |Amendment Act |1990 |1990 |Assent (a) | | |(No. 5) 1990 | | | | | |Taxation Laws |100, |27 June |Ss. 89-91: |S. 91 | |Amendment Act |1991 |1991 |Royal Assent| | |(No. 2) 1991 | | |(b) | | |Medicare Levy |212, |24 Dec |24 Dec 1991 |S. 4 | |Amendment Act |1991 |1991 | | | |1991 | | | | | |Medicare Levy |155, |11 Dec |11 Dec 1992 |S. 5 | |Amendment Act |1992 |1992 | | | |1992 | | | | | |Medicare Levy |157, |11 Dec |11 Dec 1992 |S. 5 | |Amendment Act |1992 |1992 | | | |(No. 2) 1992 | | | | | |Taxation (Deficit|57, 1993|27 Oct |27 Oct 1993 |S. 42 | |Reduction) Act | |1993 | | | |(No. 1) 1993 | | | | | |Medicare Levy |56, 1995|28 June |Schedule 2: |Sch. 1 | |Amendment Act | |1995 |Royal Assent|(item 2)| |1995 | | | |and Sch.| | | | |Remainder: |2 | | | | |27 June 1995|(item 10| | | | | |) | |Medicare Levy |16, 1996|27 June |Schedule 1: |Sch. 1 | |Amendment Act | |1996 |1 July 1996 |(item 6)| |1996 | | |Schedule 2: |and Sch.| | | | |1 July 1997 |2 | | | | | |(item 6)| | | | |Remainder: |[see | | | | |Royal Assent|Table A]| |Medicare Levy |64, 1997|30 May |Schedule 1 |Sch. 1 | |Amendment Act | |1997 |(Part 1): |(items 6| |(No. 1) 1997 | | |1 July 1996 |, 9) and| | | | | |Sch. 2 | | | | |Schedule 1 |(item 7)| | | | |(Part 2) and|[see | | | | |Schedule 2: |Table A]| | | | |1 July 1997 | | | | | | | | | | | |Remainder: | | | | | |Royal Assent| | |Medicare Levy |29, 1998|17 Apr |Schedule 1 |Sch. 1 | |Amendment Act | |1998 |(items 2, |(item 9)| |1998 | | |5-8): (c) |[see | | | | |Remainder: |Table A]| | | | |1 July 1997 | | |Medicare Levy |30, 1998|17 Apr |17 Apr 1998 |Sch. 1 | |Consequential | |1998 | |(item 2)| |Amendment (Trust | | | |[see | |Loss) Act 1998 | | | |Table A]| |Social Security |93, 1998|15 July |Schedule 7 |- | |and Veterans' | |1998 |(item 46): | | |Affairs | | |1 April 1998| | |Legislation | | |(d) | | |Amendment (Budget| | | | | |and Other | | | | | |Measures) Act | | | | | |1998 | | | | | |A New Tax System |17, 1999|19 Apr |Schedule 4: |Sch. 4 | |(Fringe Benefits | |1999 |Royal Assent|(item 8)| |Reporting) | | |(e) |[see | |Act 1999 | | | |Table A]| |A New Tax System |82, 1999|8 July |Schedule 8 |Sch. 8 | |(Family | |1999 |(items 27-29|(item 29| |Assistance) | | |): (f) |) [see | |(Consequential | | | |Table A]| |and Related | | | | | |Measures) Act | | | | | |(No. 1) 1999 | | | | | |A New Tax System |83, 1999|8 July |Schedule 10 |Sch. 10 | |(Family | |1999 |(items 65, |(item 68| |Assistance) | | |68(1)): (g) |(1)) | |(Consequential | | | |[see | |and Related | | | |Table A]| |Measures) Act | | | | | |(No. 2) 1999 | | | | | |A New Tax System |45, 2000|3 May |Schedule 4 |Sch. 4 | |(Family | |2000 |(item 30): |(item 31| |Assistance and | | |(h) |) (rep. | |Related Measures)| | |Schedule 4 |by 101, | |Act 2000 | | |(item 31): |2003, | | | | |Royal Assent|Sch. 6 | | | | |(h) |(item 1)| | | | | |) | |as amended by | | | | | |Taxation Laws |101, |14 Oct |Schedule 6 |- | |Amendment Act |2003 |2003 |(item 1): | | |(No. 3) 2003 | | |(i) | | |A New Tax System |52, 2000|30 May |30 May 2000 |Sch. 3 | |(Fringe Benefits)| |2000 | |(item 2)| |Act 2000 | | | |[see | | | | | |Table A]| |Medicare Levy |54, 2000|30 May |30 May 2000 |Sch 1 | |Amendment (CPI | |2000 | |(item 10| |Indexation) Act | | | |) [see | |2000 | | | |Table A]| |Taxation Laws |76, 2000|28 June |28 June 2000|Sch. 3 | |Amendment Act | |2000 | |(item 6)| |(No. 6) 2000 | | | |[see | | | | | |Table A]| |Medicare Levy |12, 2001|22 Mar |22 Mar 2001 |Sch. 1 | |Amendment (CPI | |2001 | |(item 13| |Indexation) Act | | | |) [see | |(No. 1) 2001 | | | |Table A]| |Taxation Laws |44, 2001|25 May |25 May 2001 |Sch. 2 | |Amendment | |2001 | |(item 8)| |(Changes for | | | |[see | |Senior | | | |Table A]| |Australians) Act| | | | | |2001 | | | | | |Taxation Laws |39, 2002|26 June |26 June 2002|Sch. 1 | |Amendment | |2002 | |(item 15| |(Medicare Levy | | | |) and | |and Medicare | | | |Sch. 2 | |Levy Surcharge) | | | |(item 8)| |Act 2002 | | | |[see | | | | | |Table A]| |Taxation Laws |57, 2002|3 July |Schedule 8: |Sch. 8 | |Amendment Act | |2002 |Royal Assent|(item 3)| |(No. 2) 2002 | | |(j) |[see | | | | | |Table A]| |Taxation Laws |45, 2003|24 June |24 June 2003|S. 4 | |Amendment | |2003 | |[see | |(Personal Income| | | |Table A]| |Tax Reduction) | | | | | |Act 2003 | | | | | |Taxation Laws |67, 2003|30 June |Schedule 1 |Sch 1 | |Amendment Act | |2003 |(items 1-12,|(item 15| |(No. 6) 2003 | | |15): Royal |) [see | | | | |Assent |Table A]| |Tax Laws |84, 2004|25 June |25 June 2004|S. 4 | |Amendment | |2004 | |[see | |(Medicare Levy | | | |Table A]| |and Medicare | | | | | |Levy Surcharge) | | | |S. 5 | |Act 2004 | | | |(rep. by| | | | | |75, | | | | | |2010, | | | | | |Sch. 6 | | | | | |[item | | | | | |116]) | |as amended by | | | | | |Tax Laws |75, 2010|28 June |Schedule 6 |- | |Amendment (2010 | |2010 |(item 116): | | |Measures No. 2) | | |29 June 2010| | |Act 2010 | | | | | |Tax Laws |62, 2005|26 June |26 June 2005|Sch. 1 | |Amendment | |2005 | |(item | |(Medicare Levy | | | |13) [see| |and Medicare | | | |Table A]| |Levy Surcharge) | | | | | |Act 2005 | | | |S. 4 | | | | | |(rep. by| | | | | |75, | | | | | |2010, | | | | | |Sch. 6 | | | | | |[item | | | | | |117]) | |as amended by | | | | | |Tax Laws |75, 2010|28 June |Schedule 6 |- | |Amendment (2010 | |2010 |(item 117): | | |Measures No. 2) | | |29 June 2010| | |Act 2010 | | | | | |Tax Laws |101, |12 Aug |12 Aug 2005 |S. 4 | |Amendment |2005 |2005 | |[see | |(Personal Income| | | |Table A]| |Tax Reduction) | | | | | |Act 2005 | | | | | |Tax Laws |55, 2006|19 June |Schedules 1,|Sch. 4 | |Amendment | |2006 |3 and 4: |(item 8)| |(Personal Tax | | |1 July 2006 |[see | |Reduction and | | |Remainder: |Table A]| |Improved | | |Royal Assent| | |Depreciation | | | | | |Arrangements) | | | | | |Act 2006 | | | | | |Tax Laws |59, 2006|22 June |22 June 2006|Sch. 1 | |Amendment | |2006 | |(item 13| |(Medicare Levy | | | |) [see | |and Medicare | | | |Table A]| |Levy Surcharge) | | | | | |Act 2006 | | | | | |Tax Laws |80, 2006|30 June |Schedule 6 |- | |Amendment (2006 | |2006 |(item 9): | | |Measures No. 3) | | |Royal Assent| | |Act 2006 | | | | | |Private Health |32, 2007|30 Mar |Schedule 2 |- | |Insurance | |2007 |(items 75-79| | |(Transitional | | |): 1 Apr | | |Provisions and | | |2007 (see s.| | |Consequential | | |2(1)) | | |Amendments) Act | | | | | |2007 | | | | | |Tax Laws |75, 2007|21 June |21 June 2007|Sch. 1 | |Amendment (2007 | |2007 | |(item 26| |Budget Measures)| | | |) [see | |Act 2007 | | | |Table A]| |Tax Laws |76, 2007|21 June |21 June 2007|Sch. 1 | |Amendment | |2007 | |(item 11| |(Personal Income| | | |[see | |Tax Reduction) | | | |Table A]| |Act 2007 | | | | | |Tax Laws |29, 2008|23 June |Schedule 1 |Sch. 1 | |Amendment | |2008 |(items 7-10)|(items 1| |(Personal Income| | |: 1 July |0, 20, | |Tax Reduction) | | |2008 |30) [see| |Act 2008 | | |Schedule 1 |Table A]| | | | |(items 17-20| | | | | |): 1 July | | | | | |2009 | | | | | |Schedule 1 | | | | | |(items 27-30| | | | | |): 1 July | | | | | |2010 | | |Tax Laws |50, 2008|25 June |Schedule 1 |Sch. 1 | |Amendment | |2008 |(items 2-13)|(item 13| |(Medicare Levy | | |: Royal |) [see | |and Medicare | | |Assent |Table A]| |Levy Surcharge) | | | | | |Act 2008 | | | | | |Families, |63, 2008|30 June |S. 4: Royal |S. 4 and| |Housing, | |2008 |Assent |Sch. 1 | |Community | | |Schedule 1 |(item 16| |Services and | | |(items 12-16|) [see | |Indigenous | | |): 1 July |Table A]| |Affairs and | | |2008 | | |Other | | | | | |Legislation | | | | | |Amendment (2008 | | | | | |Budget and Other| | | | | |Measures) Act | | | | | |2008 | | | | | |Tax Laws |110, |31 Oct |31 Oct 2008 |S. 4 and| |Amendment |2008 |2008 | |Sch. 1 | |(Medicare Levy | | | |(items 1| |Surcharge | | | |1, 12) | |Thresholds) Act | | | |[see | |(No. 2) 2008 | | | |Table A]| |Tax Laws |27, 2009|26 Mar |Schedule 3 |Sch. 3 | |Amendment (2009 | |2009 |(items |(item 10| |Measures No. 1) | | |48-61, |2(1)) | |Act 2009 | | |102(1)): |[see | | | | |27 Mar 2009 |Table A]| |Tax Laws |41, 2009|23 June |Schedule 1 |Sch. 1 | |Amendment | |2009 |(items |(item 13| |(Medicare Levy | | |2-13): Royal|) [see | |and Medicare | | |Assent |Table A]| |Levy Surcharge) | | | | | |Act 2009 | | | | | |Tax Laws |78, 2010|29 June |Schedule 1 |Sch. 1 | |Amendment | |2010 |(items |(item 13| |(Medicare Levy | | |2-13): Royal|) [see | |and Medicare | | |Assent |Table A]| |Levy Surcharge) | | | | | |Act 2010 | | | | | |Paid Parental |105, |14 July |Schedule 1 |Sch. 2 | |Leave |2010 |2010 |(items |(items 1| |(Consequential | | |54-57) and |, 2) | |Amendments) Act | | |Schedule 2 |[see | |2010 | | |(items 1, |Table A]| | | | |2): 1 Oct | | | | | |2010 (see | | | | | |s. 2(1)) | | |Tax Laws |41, 2011|27 June |Schedule 5 |- | |Amendment (2011 | |2011 |(item 398): | | |Measures No. 2) | | |Royal Assent| | |Act 2011 | | | | | |Tax Laws |44, 2011|27 June |Schedule 1 |Sch. 1 | |Amendment | |2011 |(items |(item 13| |(Medicare Levy | | |2-13): Royal|) [see | |and Medicare | | |Assent |Table A]| |Levy Surcharge) | | | | | |Act 2011 | | | | | |Clean Energy |159, |4 Dec |Schedule 2 |Sch. 2 | |(Tax Laws |2011 |2011 |(items 2-11)|(item 11| |Amendments) Act | | |and |) and | |2011 | | |Schedule 3 |Sch. 3 | | | | |(items 22-24|(item 24| | | | |): [see |) [see | | | | |Note 2 and |Table A]| | | | |Table A] | | |Fairer Private |27, 2012|4 Apr |Schedule 1: |Sch. 1 | |Health Insurance| |2012 |[see |(item 23| |Incentives | | |s. 2(1), |) [see | |(Medicare Levy | | |Note 3 and |Table A]| |Surcharge) Act | | |Table A] | | |2012 | | |Remainder: | | | | | |Royal Assent| | (a) The Medicare Levy Act 1986 was amended by section 37 only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(1) of which provides as follows: (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent. (b) The Medicare Levy Act 1986 was amended by sections 89-91 only of the Taxation Laws Amendment Act (No. 2) 1991, subsection 2(1) of which provides as follows: (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent. (c) The Medicare Levy Act 1986 was amended by Schedule 1 only of the Medicare Levy Amendment Act 1998, subsection 2(2) of which provides as follows: (2) Items 2, 5, 6, 7 and 8 of Schedule 1 are taken to have commenced on 1 July 1997, immediately after the commencement of Part 2 of Schedule 1 to, and Schedule 2 to, the Medicare Levy Amendment Act (No. 1) 1997. (d) The Medicare Levy Act 1986 was amended by Schedule 7 (item 46) only of the Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998, subsection 2(9) of which provides as follows: (9) Schedule 7 commences, or is taken to have commenced, on 1 April 1998. (e) The Medicare Levy Act 1986 was amended by Schedule 4 only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows: (1) This Act commences on the day on which it receives the Royal Assent. (f) The Medicare Levy Act 1986 was amended by Schedule 8 (items 27 and 28) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999, subsection 2(2) of which provides as follows: (2) Schedule 1, item 3 of Schedule 2 and Schedules 3 to 8 commence, or are taken to have commenced, immediately after the commencement of: (a) the A New Tax System (Family Assistance) Act 1999; and (b) Schedules 1, 2 and 3 of the A New Tax System (Compensation Measures Legislation Amendment) Act 1999. The A New Tax System (Family Assistance) Act 1999 and Schedules 1, 2 and 3 commenced on 1 July 2000. (g) The Medicare Levy Act 1986 was amended by Schedule 10 (item 65) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsection 2(2) of which provides as follows: (2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than item 63) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999. Schedule 1 commenced on 1 July 2000. (h) The Medicare Levy Act 1986 was amended by Schedule 4 (item 30) only of the A New Tax System (Family Assistance and Related Measures) Act 2000, subsections 2(1) and (10) of which provide as follows: (1) Sections 1, 2 and 3 and items 1, 29 and 31 of Schedule 4 commence on the day on which this Act receives the Royal Assent. (10) Items 11 to 27 and item 30 of Schedule 4 commence immediately after the commencement of Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999. Schedule 8 commenced on 1 July 2000. (i) Subsection 2(1) (item 8) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows: (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table. |Commencement information | |Column 1 |Column 2 |Column 3 | |Provision(s)|Commencement |Date/Detail| | | |s | |8. |Immediately after the time |1 July 2000| |Schedule 6, |specified in the A New Tax | | |item 1 |System (Family Assistance and| | | |Related Measures) Act 2000 | | | |for the commencement of | | | |item 30 of Schedule 4 to that| | | |Act | | (j) Subsection 2(1) (item 7) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows: (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table. |Provision(s)|Commencement |Date/Detail| | | |s | |7. |The day on which this Act |3 July 2002| |Schedules 5,|receives the Royal Assent | | |6, 7 and 8 | | | Table of Amendments |ad. = added or inserted am. = amended rep. = | |repealed rs. = repealed and substituted | |Provision affected|How affected | |S. 3 |am. No. 135, 1990; No. 64, 1997; | | |No. 30, 1998; No. 17, 1999; No. 76, | | |2000; No. 44, 2001; Nos. 39 and 57, | | |2002; Nos. 45 and 67, 2003; No. 84, | | |2004; Nos. 62 and 101, 2005; Nos. 55| | |and 59, 2006; Nos. 32, 75 and 76, | | |2007; Nos. 29, 50 and 110, 2008; | | |Nos. 27 and 41, 2009; No. 78, 2010; | | |Nos. 41 and 44, 2011 | |S. 3AA |ad. No. 110, 2008 | |S. 3A |ad. No. 64, 1997 | | |rs. No. 110, 2008 | |Note to s. 5 |ad. No. 80, 2006 | |S. 6 |am. No. 110, 1987; No. 157, 1992; | | |No. 56, 1995; No. 16, 1996 | |S. 7 |am. No. 110, 1987; No. 93, 1988; | | |No. 137, 1989; No. 86,1990; No. 155,| | |1992; No. 57, 1993; No. 56, 1995; | | |No. 64, 1997; No. 29, 1998; No. 54, | | |2000; Nos. 12 and 44, 2001; No. 55, | | |2006 | |S. 8 |am. No. 110, 1987; No. 93, 1988; | | |No. 137, 1989; Nos. 86 and 135, | | |1990; Nos. 100 and 212, 1991; Nos. | | |155 and 157, 1992; No. 57, 1993; | | |No. 56, 1995; No. 16, 1996; No. 64, | | |1997; Nos. 29 and 93, 1998; Nos. 82 | | |and 83, 1999; No. 54, 2000; Nos. 12 | | |and 44, 2001; No. 39, 2002; No. 67, | | |2003; No. 84, 2004; No. 62, 2005; | | |Nos. 55 and 59, 2006; Nos. 75 and | | |76, 2007; Nos. 29, 50 and 63, 2008; | | |No. 41, 2009; Nos. 78 and 105, 2010;| | |No. 44, 2011 | |S. 8A |ad. No. 16, 1996 | | |rep. No. 16, 1996 | |Heading to s. 8B |am. No. 27, 2009 | |S. 8B |ad. No. 64, 1997 | | |am. No. 17, 1999; No. 110, 2008; | | |No. 27, 2009 | |Heading to s. 8C |am. No. 27, 2009 | |S. 8C |ad. No. 64, 1997 | | |am. No. 17, 1999; No. 27, 2009 | |Heading to s. 8D |am. No. 27, 2009 | |S. 8D |ad. No. 64, 1997 | | |am. No. 29, 1998; No. 17, 1999; Nos.| | |52 and 54, 2000; No. 12, 2001; | | |No. 39, 2002; No. 67, 2003; No. 84, | | |2004; No. 62, 2005; No. 59, 2006; | | |No. 75, 2007; No. 50, 2008; Nos. 27 | | |and 41, 2009; No. 78, 2010; No. 44, | | |2011 | |Heading to s. 8E |am. No. 27, 2009 | |S. 8E |ad. No. 64, 1997 | | |am. No. 110, 2008 | |Heading to s. 8F |am. No. 27, 2009 | |S. 8F |ad. No. 64, 1997 | | |am. No. 27, 2009 | |Heading to s. 8G |am. No. 27, 2009 | |S. 8G |ad. No. 64, 1997 | | |am. No. 29, 1998; No. 17, 1999; | | |No. 54, 2000; No. 12, 2001; No. 39, | | |2002; No. 67, 2003; No. 84, 2004; | | |No. 62, 2005; No. 59, 2006; No. 75, | | |2007; No. 50, 2008; Nos. 27 and 41, | | |2009; No. 78, 2010; No. 44, 2011 | |Heading to s. 9 |am. No. 64, 1997; No. 27, 2009 | |S. 9 |am. No. 16, 1996; No. 64, 1997 | |S. 10 |am. No. 44, 2001 | |S. 11 |am. No. 110, 1987 | | |rs. No. 93, 1988 | | |am. No. 137, 1989 | | |rs. No. 86, 1990 | Note 2 Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011) The following amendments commence on 1 July 2012: Schedule 2 2 Subsection 3(1) (paragraph (a) of the definition of phase-in limit) Omit "$36,100", substitute "$37,975". 3 Subsection 3(1) (paragraph (c) of the definition of phase-in limit) Omit "$22,163", substitute "$24,167". 4 Subsection 3(1) (paragraph (a) of the definition of threshold amount) Omit "$30,685", substitute "$32,279". 5 Subsection 3(1) (paragraph (c) of the definition of threshold amount) Omit "$18,839", substitute "$20,542". 6 Subsection 8(7) Omit "$44,500", substitute "$46,000". 7 Paragraph 8D(3)(c) Omit "$18,839", substitute "$20,542". 8 Subparagraph 8D(4)(a)(ii) Omit "$18,839", substitute "$20,542". 9 Paragraph 8G(2)(c) Omit "$18,839", substitute "$20,542". 10 Subparagraph 8G(3)(a)(ii) Omit "$18,839", substitute "$20,542". Schedule 3 22 Subsection 3(1) (paragraph (b) of the definition of phase-in limit) Repeal the paragraph. 23 Subsection 3(1) (paragraph (b) of the definition of threshold amount) Repeal the paragraph. As at 22 May 2012 the amendments are not incorporated in this compilation. Note 3 Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Act 2012 (No. 27, 2012) The following amendments commence on 1 July 2012: Schedule 1 1 Subsection 3(1) Insert: family tier 1 threshold, of a person for a year of income, means the family tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income. 2 Subsection 3(1) (definition of singles surcharge threshold) Repeal the definition. 3 Subsection 3(1) Insert: singles tier 1 threshold, of a person for a year of income, means the singles tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income. 4 Subsection 3(1) Insert: tier 2 earner has the meaning given by section 3A. 5 Subsection 3(1) Insert: tier 3 earner has the meaning given by section 3A. 6 Sections 3AA and 3A Repeal the sections, substitute: 3A Meaning of tier 2 earner and tier 3 earner (1) Subject to this section, for the purposes of this Act: (a) tier 2 earner, for a year of income, means a tier 2 earner (within the meaning of the Private Health Insurance Act 2007) for the financial year corresponding to the year of income; and (b) tier 3 earner, for a year of income, means a tier 3 earner (within the meaning of that Act) for the financial year corresponding to the year of income. (2) In determining whether a person is a tier 2 earner or tier 3 earner for a year of income for the purposes of this Act, section 22-30 of the Private Health Insurance Act 2007 operates with the modification set out in subsection (3). (3) Replace paragraph 22-30(1)(b) of the Private Health Insurance Act 2007 with the following paragraph: (b) on any day in the year, the person has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge-Fringe Benefits) Act 1999), other than a dependant to whom the person is married (within the meaning of that Act): 7 Subsection 8B(2) Omit "the singles surcharge threshold", substitute "the person's singles tier 1 threshold". 8 At the end of section 8B Add: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income. 9 Subsection 8C(3) Omit "family surcharge threshold", substitute "family tier 1 threshold". 10 At the end of section 8C Add: (4) Increase the amount of each percentage mentioned in subsection (3) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income. (5) Increase the amount of each percentage mentioned in subsection (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income. 11 Paragraph 8D(3)(b) Omit "family surcharge threshold", substitute "family tier 1 threshold". 12 Subparagraph 8D(4)(a)(i) Omit "family surcharge threshold", substitute "family tier 1 threshold". 13 Paragraph 8D(4)(b) Omit "family surcharge threshold", substitute "family tier 1 threshold". 14 After subsection 8D(4) Insert: (4A) Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income. (4B) Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income. 15 Subsection 8E(2) Omit "the singles surcharge threshold", substitute "the beneficiary's singles tier 1 threshold". 16 At the end of section 8E Add: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. 17 Subsection 8F(2) Omit "family surcharge threshold", substitute "family tier 1 threshold". 18 At the end of section 8F Add: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. 19 Paragraph 8G(2)(b) Omit "family surcharge threshold", substitute "family tier 1 threshold". 20 Subparagraph 8G(3)(a)(i) Omit "family surcharge threshold", substitute "family tier 1 threshold". 21 Paragraph 8G(3)(b) Omit "family surcharge threshold", substitute "family tier 1 threshold". 22 After subsection 8G(3) Insert: (3A) Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (3B) Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. As at 22 May 2012 the amendments are not incorporated in this compilation. Table A Application, saving or transitional provisions Medicare Levy Amendment Act 1996 (No. 16, 1996) Schedule 1 6 Application The amendments made by this Schedule apply for the financial year commencing on 1 July 1996. Schedule 2 6 Application The amendments made by this Schedule apply for the financial year commencing on 1 July 1997 and all later financial years. Medicare Levy Amendment Act (No. 1) 1997 (No. 64, 1997) Schedule 1 6 Application (1) The amendments made by items 1, 4 and 5 apply for the 1996-97 year of income and all later years of income. (2) The amendments made by items 2 and 3 apply for the 1996-97 year of income. 9 Application The amendments made by this Part apply for the 1997-98 year of income and all later years of income. Schedule 2 7 Application The amendments made by this Schedule apply for the 1997-98 year of income and all later years of income. Medicare Levy Amendment Act 1998 (No. 29, 1998) Schedule 1 9 Application The amendments made by this Schedule apply for the financial year commencing on 1 July 1997 and all later financial years. Medicare Levy Consequential Amendment (Trust Loss) Act 1998 (No. 30, 1998) Schedule 1 2 Application The amendment made by this Schedule applies for the 1997-98 year of income and all later years of income. A New Tax System (Fringe Benefits Reporting) Act 1999 (No. 17, 1999) Schedule 4 8 Application The amendments made by this Schedule apply for the purposes of working out the amount of Medicare levy payable on taxable income for the 1999-2000 year of income or a later year of income. A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 (No. 82, 1999) Schedule 8 29 Application The amendments made by this Schedule apply to assessments in relation to the 2000-2001 year of income and later years of income. A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999) Schedule 10 68 Application (1) Subject to this item, the amendments made by this Schedule apply to assessments in relation to the 2000-2001 year of income and later years of income. A New Tax System (Fringe Benefits) Act 2000 (No. 52, 2000) Schedule 3 2 Application The amendment made by item 1 applies in respect of the 1999-2000 year of income and all later years of income. Medicare Levy Amendment (CPI Indexation) Act 2000 (No. 54, 2000) Schedule 1 10 Application The amendments of the Medicare Levy Act 1986 made by this Schedule apply to assessments for the 1999-2000 year of income and later years of income. Taxation Laws Amendment Act (No. 6) 2000 (No. 76, 2000) Schedule 3 6 Application of amendments The amendments made by this Schedule apply for the purposes of working out Medicare levy and surcharge (as defined in Part VIIB of the Income Tax Assessment Act 1936) for financial years starting on or after 1 July 2000. Medicare Levy Amendment (CPI Indexation) Act (No. 1) 2001 (No. 12, 2001) Schedule 1 13 Application The amendments of the Medicare Levy Act 1986 made by this Part apply to assessments for the 2000-2001 year of income and later years of income. Taxation Laws Amendment (Changes for Senior Australians) Act 2001 (No. 44, 2001) Schedule 2 8 Application The amendments made by this Schedule apply to assessments for the 2000- 2001 year of income and later years of income. Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 (No. 39, 2002) Schedule 1 15 Application of amendments The amendments made by this Schedule apply to assessments for the 2001- 2002 year of income and later years of income. Schedule 2 8 Application of amendments The amendments made by items 4 to 7 apply to assessments for the 2000- 01 year of income and later years of income. Taxation Laws Amendment Act (No. 2) 2002 (No. 57, 2002) Schedule 8 3 Application The amendments made by this Schedule apply to assessments for the 2000- 2001 year of income and later years of income. Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003 (No. 45, 2003) 4 Application The amendments made by Schedule 1 apply to assessments for the 2003-2004 income year and later income years. Taxation Laws Amendment Act (No. 6) 2003 (No. 67, 2003) Schedule 1 15 Application of amendments The amendments made by this Schedule apply to assessments for the 2002- 2003 year of income and later years of income. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 (No. 84, 2004) 4 Application of amendments The amendments made by Schedule 1 apply to assessments for the 2003-2004 year of income and later years of income. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005 (No. 62, 2005) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2004- 2005 year of income and later years of income. Tax Laws Amendment (Personal Income Tax Reduction) Act 2005 (No. 101, 2005) 4 Application The amendments made by Schedule 1 apply to assessments for the 2005-2006 year of income and later years of income. Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (No. 55, 2006) Schedule 4 8 Application The amendments made by this Schedule apply to assessments for the 2006- 07 year of income and later years of income. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006 (No. 59, 2006) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2005- 2006 year of income and later years of income. Tax Laws Amendment (2007 Budget Measures) Act 2007 (No. 75, 2007) Schedule 1 26 Application of amendments The amendments made by this Part apply to assessments for the 2006- 2007 year of income and later years of income. Tax Laws Amendment (Personal Income Tax Reduction) Act 2007 (No. 76, 2007) Schedule 1 11 Application The amendments made by this Part apply to assessments for the 2007-08 year of income and later years of income. Tax Laws Amendment (Personal Income Tax Reduction) Act 2008 (No. 29, 2008) Schedule 1 10 Application The amendments made by this Part apply to assessments for the 2008-09 year of income. 20 Application The amendments made by this Part apply to assessments for the 2009-10 year of income. 30 Application The amendments made by this Part apply to assessments for the 2010-11 year of income and later years of income. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 (No. 50, 2008) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2007- 08 year of income and later years of income. Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 (No. 63, 2008) 4 Review of operation of amendments (1) The Minister must cause an independent review of the operation of the amendments made by this Act to be undertaken and completed by 30 June 2010. (2) The persons who undertake the review under subsection (1) must give the Minister a written report of the review. (3) The Minister must cause a copy of the report of the review under subsection (1) to be tabled in each House of the Parliament within 15 sitting days of the day on which the report is given to the Minister. (4) The review must be conducted by a panel of not less than 5 persons, of which at least: (a) 3 persons must be nominated by relevant key stakeholder organisations; and (b) 2 persons must be nominated by the Minister. Schedule 1 16 Application The amendments made by this Part apply in relation to the 2008-09 income year and later income years. Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 (No. 110, 2008) 4 Review of operation of Act (1) The Minister for Health and Ageing must cause an independent review of the operation of this Act to be undertaken as soon as possible after each anniversary of the commencement of this Act, for a period of three consecutive years. (2) The review is to consider and report on the impact on public hospitals of the amendments made by this Act, including the number of episodes of care, the impact on operating costs and the impact on elective surgery waiting lists. (3) The person undertaking the review must give the Minister a written report of the review, and the Minister must cause a copy of the report to be tabled in each House of the Parliament within 15 sitting days of receiving the report. Schedule 1 11 Application The amendments made by this Schedule apply to assessments for the 2008- 09 year of income and later years of income. 12 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. Tax Laws Amendment (2009 Measures No. 1) Act 2009 (No. 27, 2009) Schedule 3 102 Application (1) The amendments made by this Schedule apply in relation to income years starting on or after 1 July 2009. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 (No. 41, 2009) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2008- 09 year of income and later years of income. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 (No. 78, 2010) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2009- 10 year of income and later years of income. Paid Parental Leave (Consequential Amendments) Act 2010 (No. 105, 2010) Schedule 2 1 Employer determination made where expected or actual date of birth is before 1 July 2011 (1) The Paid Parental Leave Act 2010 applies, with the modifications set out in this item, in relation to a person who has made a claim for parental leave pay for a child, if: (a) for a claim made before the day the child is born-the expected date of birth of the child is before 1 July 2011; or (b) for a claim made after the child is born-the day the child is born is before 1 July 2011. Note: For a claim made before the day the child is born, see subitem (9) if the expected date of birth of the child is before 1 July 2011, but the child is born on or after that date. (2) Section 101 of that Act (and the other provisions of that Act so far as they relate to that section) applies in relation to the person as if subsections (1) and (2) of that section were omitted and the following subsection substituted: (1) The Secretary must make a determination under this section (the employer determination) that a person's employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that: (a) a payability determination that parental leave pay is payable to the person, or an initial eligibility determination for the person, is in force; and (b) the employer has made an election under section 109 that applies to the person; and (c) the person has consented in the claim to the employer paying instalments to the person; and (d) the person is likely to be an Australian-based employee of the employer during whichever of the following periods applies: (i) if the Secretary has made a payability determination that parental leave pay is payable to the person-the person's PPL period; (ii) otherwise-the period of days for which instalments are likely, if the determination is made, to be payable to the person by the employer; and (e) the employer has an ABN; and (f) if paragraphs (b) to (e) are satisfied in relation to more than one employer of the person-the person nominated the employer in the claim as the employer who would be required to pay instalments to the person. (3) For the purposes of this item, an employer determination made under subsection 101(1), as that subsection applies because of subitem (2) of this item, is a transitional employer determination. (4) The following provisions of that Act do not apply in relation to a transitional employer determination: (a) section 103 (which deals with responding to a notice of an employer determination); (b) subsection 107(2) (which deals with when an employer determination comes into force); (c) subsections 207(3) and 224(1) (which deal with applying for review of employer determination decisions). (5) Within 14 days after the date of the notice given under section 102 of that Act in relation to the transitional employer determination, the employer may give the Secretary a written notice (the acceptance notice) that complies with section 104 of that Act. (6) If the employer gives the acceptance notice to the Secretary within that 14 day period, the transitional employer determination comes into force on the day the Secretary receives the acceptance notice. (7) If the employer does not give the acceptance notice to the Secretary within that 14 day period, the following paragraphs have effect: (a) the Secretary must revoke the transitional employer determination; (b) the revocation comes into force on the day of the revocation; (c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation. (8) The Secretary may extend the 14 day period referred to in subitem (5) in relation to an employer. If the Secretary does so, subitems (6) and (7) have effect accordingly. (9) Despite paragraph (1)(a) and subitem (2) of this item, if the person's child is born on or after 1 July 2011, then the following paragraphs have effect: (a) the Secretary may make an employer determination for the person and the person's employer under section 101 of the Paid Parental Leave Act 2010, as that section applies apart from this item; (b) if the Secretary does so and has previously made a transitional employer determination for the person and the employer, the Secretary is taken never to have made the transitional employer determination. (10) The following provisions of the Paid Parental Leave Act 2010, apply in relation to this item as if it were a provision of that Act: (a) section 275 (which deals with how that Act applies to an adopted child); (b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances). 2 Employer determination made where expected date of birth is on or after 1 July 2011 but child born before that date (1) This item applies if: (a) the Secretary makes an employer determination for an employer and a person under the Paid Parental Leave Act 2010; and (b) the person's claim is made before the day the child is born; and (c) the expected date of birth of the child is on or after 1 July 2011; and (d) the child is born before 1 July 2011; and (e) the person's employer has not made an election under section 109 of that Act that applies to the person. (2) If, after the employer determination is made, the Secretary makes a payability determination that parental leave pay is payable to the person for the child, the notice given to the employer under section 113 of that Act must: (a) state the day the child was born; and (b) be dated as at the date the preparation of the notice was completed; and (c) contain a statement to the effect that the employer determination will be revoked, unless the employer: (i) agrees to being required to pay instalments to the person, even though the child was born before 1 July 2011; and (ii) gives the Secretary a written notice indicating that agreement within 14 days of the date referred to in paragraph (b). (3) If the employer does not give the notice referred to in subparagraph (2)(c)(ii) to the Secretary within that 14 day period, the following paragraphs have effect: (a) the Secretary must revoke the employer determination; (b) the revocation comes into force on the day of the revocation; (c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation; (d) section 103 of that Act (which deals with responding to a notice of an employer determination) is taken to have never applied in relation to the employer determination. (4) The following provisions of that Act apply in relation to this item as if it were a provision of that Act: (a) section 275 (which deals with how that Act applies to an adopted child); (b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances). Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 (No. 44, 2011) Schedule 1 13 Application of amendments The amendments made by this Schedule apply to assessments for the 2010- 11 year of income and later years of income. Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011) The following provisions commence on 1 July 2012: Schedule 2 11 Application provision The amendments made by this Schedule apply to the 2012-13 year of income and later years of income. Schedule 3 24 Application provision The amendments made by this Schedule apply to the 2012-13 year of income and later years of income. Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Act 2012 (No. 27, 2012) The following provision commences on 1 July 2012: Schedule 1 23 Application The amendments made by this Schedule apply to the 2012-13 year of income and later years of income.