Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 18 of 1999 as amended
This compilation was prepared on 23 May 2012
taking into account amendments up to Act No. 28 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
Part 1--Preliminary 1
1............ Short title [see Note 1] ........................................................................ 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Definitions .......................................................................................... 1
4............ When does a person have private patient hospital cover? .................... 2
5............ Who is a dependant of a person? ........................................................ 3
5A......... What is the singles surcharge threshold? ........................................... 3
6............ What is the family surcharge threshold? ............................................. 4
7............ When are people married? .................................................................. 4
8............ Who is a prescribed person? .............................................................. 5
Part 2--Imposition of surcharge 6
10.......... Imposition of Medicare levy surcharge ............................................... 6
Part 3--Amount of surcharge payable 7
Division 1--General rule 7
11.......... Amount of surcharge payable ............................................................. 7
Division 2--Amount of surcharge for single person without dependants 8
12.......... Amount of surcharge for single person without dependants ............... 8
Division 3--Amount of surcharge for single person with dependants 9
13.......... Amount of surcharge for single person with dependants .................... 9
Division 4--Amount of surcharge for married person 11
14.......... Who does this Division apply to? ..................................................... 11
15.......... Amount of surcharge if this Division applies for whole year ............ 12
16.......... Amount of surcharge if this Division applies for part of the year ..... 12
Notes 15
Notes to
the
A New Tax System (Medicare Levy
Surcharge--Fringe Benefits) Act 1999 Note 1 The
A New Tax System (Medicare Levy
Surcharge--Fringe Benefits) Act 1999 as shown in this compilation
comprises Act No. 18, 1999
amended as indicated
in the Tables below. For all relevant information pertaining to application, saving
or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 |
18, 1999 |
19 Apr 1999 |
19 Apr 1999 |
|
|
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Amendment Act 2000 |
53, 2000 |
30 May 2000 |
30 May 2000 |
Sch. 1 (item 5) |
|
54, 2000 |
30 May 2000 |
Schedule 1 (items 1, 2): Royal Assent |
Sch. 1 (item 2) |
|
|
76, 2000 |
28 June 2000 |
Schedule 3 (items 1-3, 6): Royal Assent |
Sch. 3 (item 6) |
|
|
12, 2001 |
22 Mar 2001 |
Schedule 1 (items 1, 2): Royal Assent |
Sch. 1 (item 2) |
|
|
Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 |
39, 2002 |
26 June 2002 |
Schedule 1 (items 1, 2, 15): Royal Assent |
Sch. 1 (item 15) |
|
67, 2003 |
30 June 2003 |
Schedule 1 (items 13-15): Royal Assent |
Sch. 1 (item 15) |
|
|
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 |
52, 2004 |
27 Apr 2004 |
Schedule 3 (items 11, 12): 1 July 2004 (see s. 2(1)) |
-- |
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 |
84, 2004 |
25 June 2004 |
S. 4 and Schedule 1 (items 1, 2): Royal Assent |
|
|
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 |
Schedule 1 (items 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
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 (Medicare Levy and Medicare Levy Surcharge) Act 2006 |
59, 2006 |
22 June 2006 |
Schedule 1 (items 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 6 (item 1): Royal Assent |
-- |
|
Superannuation Legislation Amendment (Simplification) Act 2007 |
15, 2007 |
15 Mar 2007 |
Schedule 1 (items 9,
|
Sch. 1 (item 406(1)-(3)) |
|
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 |
32, 2007 |
30 Mar 2007 |
Schedule 2 (items 4-8): 1 Apr 2007 (see s. 2(1)) |
-- |
|
75, 2007 |
21 June 2007 |
Schedule 1 (items 14, 26): Royal Assent |
Sch.1 (item 26) |
|
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 |
50, 2008 |
25 June 2008 |
Schedule 1 (items 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 |
110, 2008 |
31 Oct 2008 |
S. 4 and Schedule 1 (items 1-5, 11, 12): Royal Assent |
S. 4 and Sch. 1 (items 11, 12) |
|
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008 |
144, 2008 |
9 Dec 2008 |
Schedule 14 (items 1, 2): 10 Dec 2008 |
Sch. 14 (item 2) |
|
Tax Laws Amendment (2009 Measures No. 1) Act 2009 |
27, 2009 |
26 Mar 2009 |
Schedule 3 (items 22-32, 102(1)): 27 Mar 2009 |
Sch. 3 (item 102(1)) |
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 |
41, 2009 |
23 June 2009 |
Schedule 1 (items 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 |
78, 2010 |
29 June 2010 |
Schedule 1 (item 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 |
44, 2011 |
27 June 2011 |
Schedule 1 (items 1, 13): Royal Assent |
Sch. 1 (item 13) |
|
Acts Interpretation Amendment Act 2011 |
46, 2011 |
27 June 2011 |
Schedule 2 (item 65) and Schedule 3 (items 10, 11): 27 Dec 2011 |
Sch. 3 (items 10, 11) |
|
Clean Energy (Tax Laws Amendments) Act 2011 |
159, 2011 |
4 Dec 2011 |
Schedule 2 (items 1, 11): [see Note 2 and Table A] |
Sch. 2 (item 11) |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Schedule 6 (item 22): Royal Assent |
-- |
|
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge--Fringe Benefits) Act 2012 |
28, 2012 |
4 Apr 2012 |
Schedule 1: [see
s. 2(1), Note 3 and Table A] |
Sch. 1 (item 17) |
(a) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. |
15 March 2007 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part 1 |
|
|
am. No. 76, 2000; No. 110, 2008; No. 27, 2009 |
|
|
rs. No. 76, 2000 |
|
|
|
am. No. 32, 2007 |
|
ad. No. 110, 2008 |
|
|
am. No. 110, 2008 |
|
|
am. No. 144, 2008; No. 46, 2011 |
|
|
S. 9...................................... |
am. No. 15, 2007 |
|
|
rep. No. 27, 2009 |
|
Part 2 |
|
|
Note to s. 10(1).................. |
ad. No. 80, 2006 |
|
Part 3 |
|
|
Division 1 |
|
|
am. No. 53, 2000; No. 12, 2012 |
|
|
Division 2 |
|
|
am. No. 110, 2008; No. 27, 2009 |
|
|
Division 3 |
|
|
am. No. 27, 2009 |
|
|
Note to s. 13(2).................. |
am. No. 52, 2004 |
|
Division 4 |
|
|
Note to s. 14(2).................. |
am. No. 52, 2004 |
|
Subhead to s. 15(1)........... |
ad. No. 53, 2000 |
|
am. Nos. 53 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 |
|
Note 2
Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011)
The following amendment commences on 1 July 2012:
Schedule 2
1 Paragraphs 15(1)(c) and 16(2)(c)
Omit "$18,839", substitute "20,542".
As at 23 May 2012 the amendment is not incorporated in this compilation.
Note 3
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge--Fringe Benefits) Act 2012 (No. 28, 2012)
The following amendments commence on 1 July 2012:
Schedule 1
1 Subsection 3(1) (definition of family surcharge threshold)
Repeal the definition.
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.
3 Subsection 3(1) (definition of singles surcharge threshold)
Repeal the definition.
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.
Insert:
tier 2 earner has the meaning given by section 6.
Insert:
tier 3 earner has the meaning given by section 6.
7 Sections 5A and 6
Repeal the sections, substitute:
6 What is a 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):
8 Paragraph 12(1)(a)
Omit "the singles surcharge threshold", substitute "the person's singles tier 1 threshold".
9 At the end of section 12
Add:
(4) Increase the amount of each percentage mentioned in subsections (2) and (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 subsections (2) and (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
10 Paragraph 13(1)(a)
Omit "family surcharge threshold", substitute "family tier 1 threshold".
11 At the end of section 13
Add:
(5) 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.
(6) 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.
12 Paragraph 15(1)(b)
Omit "family surcharge threshold", substitute "family tier 1 threshold".
13 At the end of section 15
Add:
(3) Increase the amount of the percentage mentioned in subsection (1) 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 the percentage mentioned in subsection (1) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
14 Paragraph 16(2)(b)
Omit "family surcharge threshold", substitute "family tier 1 threshold".
15 Paragraph 16(3)(b)
Omit "family surcharge threshold", substitute "family tier 1 threshold".
16 After subsection 16(4)
Insert:
(4A) Increase the amount of the percentage mentioned in subsection (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 the percentage mentioned in subsection (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
As at 23 May 2012 the amendments are not incorporated in this compilation.
Table A
Application, saving or transitional provisions
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Amendment Act 2000 (No. 53, 2000)
Schedule 1
5 Application
The amendments made by this Schedule apply to assessments for the 1999-2000 year of income and later years of income.
Medicare Levy Amendment (CPI Indexation) Act 2000 (No. 54, 2000)
Schedule 1
2 Application
The amendments of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 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
2 Application
The amendments of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 made by this Part 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.
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)
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 (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.
Superannuation Legislation Amendment
(Simplification) Act 2007
(No. 15,
2007)
Schedule 1
406 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
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 (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.
Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 (No. 110, 2008)
(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.
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008 (No. 144, 2008)
Schedule 14
2 Application of amendment of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
The amendment of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 made by this Schedule applies to the 2009-2010 year of income and later years of income.
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.
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.
Acts Interpretation Amendment Act 2011 (No. 46, 2011)
Schedule 3
10 Saving--appointments
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.
11 Transitional regulations
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.
Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011)
The following provision commences 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.
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge--Fringe Benefits) Act 2012 (No. 28, 2012)
The following provision commences on 1 July 2012:
Schedule 1
17 Application
The amendments made by this Schedule apply to the 2012-13 year of income and later years of income.