Commonwealth Consolidated Acts

A NEW TAX SYSTEM (MEDICARE LEVY SURCHARGE--FRINGE BENEFITS) ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Definitions  
   4.      When does a person have private patient hospital cover?  
   5.      Who is a dependant of a person?  
   6.      What is a tier 2 earner and tier 3 earner  
   7.      When are people married ?  
   8.      Who is a prescribed person ?  
   9.      Application  

   PART 2--IMPOSITION--OF SURCHARGE

   10.     Imposition of Medicare levy surcharge  

   PART 3--AMOUNT--OF SURCHARGE PAYABLE

           Division 1--General rule

   11.      Amount of surcharge payable  

           Division 2--Amount of surcharge for single person without dependants

   12.     Amount of surcharge for single person without dependants  

           Division 3--Amount of surcharge for single person with dependants

   13.     Amount of surcharge for single person with dependants  

           Division 4--Amount of surcharge for married person

   14.     Who does this Division apply to?  
   15.     Amount of surcharge if this Division applies for whole year  
   16.     Amount of surcharge if this Division applies for part of the year