MEDICARE LEVY ACT 1986

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

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 and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Medicare Levy Act 1986		110, 1986	4 Nov 1986	4 Nov 1986
Medicare Levy Amendment Act 1987		110, 1987	26 Nov 1987	26 Nov 1987	S. 4
Medicare Levy Amendment Act 1988		93, 1988	24 Nov 1988	24 Nov 1988	S. 4
Medicare Levy Amendment Act 1989		137, 1989	23 Nov 1989	23 Nov 1989	S. 4
Medicare Levy Amendment Act 1990		86, 1990	6 Nov 1990	6 Nov 1990	S. 4
Taxation Laws Amendment Act (No. 5) 1990		135, 1990	28 Dec 1990	S. 37: Royal Assent (a)	--
Taxation Laws Amendment Act (No. 2) 1991		100, 1991	27 June 1991	Ss. 89-91: Royal Assent (b)	S. 91
Medicare Levy Amendment Act 1991		212, 1991	24 Dec 1991	24 Dec 1991	S. 4
Medicare Levy Amendment Act 1992		155, 1992	11 Dec 1992	11 Dec 1992	S. 5
Medicare Levy Amendment Act (No. 2) 1992		157, 1992	11 Dec 1992	11 Dec 1992	S. 5
Taxation (Deficit Reduction) Act (No. 1) 1993		57, 1993	27 Oct 1993	27 Oct 1993	S. 42
Medicare Levy Amendment Act 1995		56, 1995	28 June 1995	Schedule 2: Royal Assent Remainder: 27 June 1995	Sch. 1 (item 2) and Sch. 2 (item 10)
Medicare Levy Amendment Act 1996		16, 1996	27 June 1996	Schedule 1: 1 July 1996 Schedule 2: 1 July 1997 Remainder: Royal Assent	Sch. 1 (item 6) and Sch. 2 (item 6) [see Table A]
Medicare Levy Amendment Act (No. 1) 1997		64, 1997	30 May 1997	Schedule 1 (Part 1): 1 July 1996 Schedule 1 (Part 2) and Schedule 2: 1 July 1997 Remainder: Royal Assent	Sch. 1 (items 6, 9) and Sch. 2 (item 7) [see Table A]
Medicare Levy Amendment Act 1998		29, 1998	17 Apr 1998	Schedule 1 (items 2, 5-8): (c) Remainder: 1 July 1997	Sch. 1 (item 9) [see Table A]
Medicare Levy Consequential Amendment (Trust Loss) Act 1998		30, 1998	17 Apr 1998	17 Apr 1998	Sch. 1 (item 2) [see Table A]
Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998		93, 1998	15 July 1998	Schedule 7 (item 46): 1 April 1998 (d)	--
A New Tax System (Fringe Benefits Reporting) Act 1999		17, 1999	19 Apr 1999	Schedule 4: Royal Assent (e)	Sch. 4 (item 8) [see Table A]
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999		82, 1999	8 July 1999	Schedule 8 (items 27-29): (f)	Sch. 8 (item 29) [see Table A]
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999		83, 1999	8 July 1999	Schedule 10 (items 65, 68(1)): (g)	Sch. 10 (item 68(1)) [see Table A]
A New Tax System (Family Assistance and Related Measures) Act 2000		45, 2000	3 May 2000	Schedule 4 (item 30): (h) Schedule 4 (item 31): Royal Assent (h)	Sch. 4 (item 31) (rep. by 101, 2003, Sch. 6 (item 1))
as amended by
Taxation Laws Amendment Act (No. 3) 2003		101, 2003	14 Oct 2003	Schedule 6 (item 1): (i)	--
A New Tax System (Fringe Benefits) Act 2000		52, 2000	30 May 2000	30 May 2000	Sch. 3 (item 2) [see Table A]
Medicare Levy Amendment (CPI Indexation) Act 2000		54, 2000	30 May 2000	30 May 2000	Sch 1 (item 10) [see Table A]
Taxation Laws Amendment Act (No. 6) 2000		76, 2000	28 June 2000	28 June 2000	Sch. 3 (item 6) [see Table A]
	Medicare Levy Amendment (CPI Indexation) Act (No. 1) 2001	12, 2001	22 Mar 2001	22 Mar 2001	Sch. 1 (item 13) [see Table A]
	Taxation Laws Amendment (Changes for Senior Australians) Act 2001	44, 2001	25 May 2001	25 May 2001	Sch. 2 (item 8) [see Table A]
	Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002	39, 2002	26 June 2002	26 June 2002	Sch. 1 (item 15) and Sch. 2 (item 8) [see Table A]
	Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 8: Royal Assent (j)	Sch. 8 (item 3) [see Table A]
	Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003	45, 2003	24 June 2003	24 June 2003	S. 4 [see Table A]
	Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 1 (items 1-12, 15): Royal Assent	Sch 1 (item 15) [see Table A]
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004	84, 2004	25 June 2004	25 June 2004	S. 4 [see Table A] S. 5 (rep. by 75, 2010, Sch. 6 [item 116])
	as amended by
	Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 116): 29 June 2010	--
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005	62, 2005	26 June 2005	26 June 2005	Sch. 1 (item 13) [see Table A] S. 4 (rep. by 75, 2010, Sch. 6 [item 117])
	as amended by
	Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 117): 29 June 2010	--
	Tax Laws Amendment (Personal Income Tax Reduction) Act 2005	101, 2005	12 Aug 2005	12 Aug 2005	S. 4 [see Table A]
	Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006	55, 2006	19 June 2006	Schedules 1, 3 and 4: 1 July 2006 Remainder: Royal Assent	Sch. 4 (item 8) [see Table A]
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006	59, 2006	22 June 2006	22 June 2006	Sch. 1 (item 13) [see Table A]
	Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 6 (item 9): Royal Assent	--
	Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 2 (items 75-79): 1 Apr 2007 (see s. 2(1))	--
	Tax Laws Amendment (2007 Budget Measures) Act 2007	75, 2007	21 June 2007	21 June 2007	Sch. 1 (item 26) [see Table A]
	Tax Laws Amendment (Personal Income Tax Reduction) Act 2007	76, 2007	21 June 2007	21 June 2007	Sch. 1 (item 11 [see Table A]
	Tax Laws Amendment (Personal Income Tax Reduction) Act 2008	29, 2008	23 June 2008	Schedule 1 (items 7-10): 1 July 2008 Schedule 1 (items 17-20): 1 July 2009 Schedule 1 (items 27-30): 1 July 2010	Sch. 1 (items 10, 20, 30) [see Table A]
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008	50, 2008	25 June 2008	Schedule 1 (items 2-13): Royal Assent	Sch. 1 (item 13) [see Table A]
	Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008	63, 2008	30 June 2008	S. 4: Royal Assent Schedule 1 (items 12-16): 1 July 2008	S. 4 and Sch. 1 (item 16) [see Table A]
	Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008	110, 2008	31 Oct 2008	31 Oct 2008	S. 4 and Sch. 1 (items 11, 12) [see Table A]
	Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Schedule 3 (items 48-61, 102(1)): 27 Mar 2009	Sch. 3 (item 102(1)) [see Table A]
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009	41, 2009	23 June 2009	Schedule 1 (items 2-13): Royal Assent	Sch. 1 (item 13) [see Table A]
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010	78, 2010	29 June 2010	Schedule 1 (items 2-13): Royal Assent	Sch. 1 (item 13) [see Table A]
	Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Schedule 1 (items 54-57) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1))	Sch. 2 (items 1, 2) [see Table A]
	Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 5 (item 398): Royal Assent	--
	Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011	44, 2011	27 June 2011	Schedule 1 (items 2-13): Royal Assent	Sch. 1 (item 13) [see Table A]
	Clean Energy (Tax Laws Amendments) Act 2011	159, 2011	4 Dec 2011	Schedule 2 (items 2-11) and Schedule 3 (items 22-24): [see Note 2 and Table A]	Sch. 2 (item 11) and Sch. 3 (item 24) [see Table A]
	Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Act 2012	27, 2012	4 Apr 2012	Schedule 1: [see s. 2(1), Note 3 and Table A] Remainder: Royal Assent	Sch. 1 (item 23) [see Table A]

(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/Details
8. Schedule 6, item 1	Immediately after the time specified in the A New Tax System (Family Assistance and Related Measures) Act 2000 for the commencement of item 30 of Schedule 4 to that Act	1 July 2000

(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/Details
7. Schedules 5, 6, 7 and 8	The day on which this Act receives the Royal Assent	3 July 2002

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

(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);

(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

(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

(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.

Commonwealth Consolidated Acts

MEDICARE LEVY ACT 1986 - NOTES