Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 18, 1999
Compilation No. 40
Compilation date: 6 March 2024
Includes amendments: Act No. 4, 2024
Registered: 13 March 2024
About this compilation
This compilation
This is a compilation of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 that shows the text of the law as amended and in force on 6 March 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 | 18, 1999 | 19 Apr 1999 | 19 Apr 1999 (s 2) |
|
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Amendment Act 2000 | 53, 2000 | 30 May 2000 | 30 May 2000 (s 2) | Sch 1 (item 5) |
54, 2000 | 30 May 2000 | Sch 1 (items 1, 2): 30 May 2000 (s 2) | Sch 1 (item 2) | |
Taxation Laws Amendment Act (No. 6) 2000 | 76, 2000 | 28 June 2000 | Sch 3 (items 1-3, 6): 28 June 2000 (s 2) | Sch 3 (item 6) |
12, 2001 | 22 Mar 2001 | Sch 1 (items 1, 2): 22 Mar 2001 (s 2) | Sch 1 (item 2) | |
Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 | 39, 2002 | 26 June 2002 | Sch 1 (items 1, 2, 15): 26 June 2002 (s 2) | Sch 1 (item 15) |
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Sch 1 (items 13-15): 30 June 2003 (s 2) | Sch 1 (item 15) |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 | 52, 2004 | 27 Apr 2004 | Sch 3 (items 11, 12): 1 July 2004 (s 2(1) item 6) | -- |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 | 84, 2004 | 25 June 2004 | ||
as amended by |
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|
|
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Sch 6 (item 116): 29 June 2010 (s 2(1) item 9) | -- |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005 | 62, 2005 | 26 June 2005 | Sch 1 (items 1, 13): 26 June 2005 (s 2) | Sch 1 (item 13) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Sch 6 (item 117): 29 June 2010 (s 2(1) item 9) | -- |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006 | 59, 2006 | 22 June 2006 | Sch 1 (items 1, 13): 22 June 2006 (s 2) | Sch 1 (item 13) |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 | 80, 2006 | 30 June 2006 | Sch 6 (item 1): 30 June 2006 (s 2(1) item 7) | -- |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | Sch 1 (items 9, 406(1)-(3)): 15 Mar 2007 (s 2(1) item 2) | Sch 1 (item 406(1)-(3)) |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 | 32, 2007 | 30 Mar 2007 | Sch 2 (items 4-8): 1 Apr 2007 (s 2(1) item 7) | -- |
75, 2007 | 21 June 2007 | Sch 1 (items 14, 26): 21 June 2007 (s 2) | Sch1 (item 26) | |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 | 50, 2008 | 25 June 2008 | Sch 1 (items 1, 13): 25 June 2008 (s 2) | Sch 1 (item 13) |
Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 | 110, 2008 | 31 Oct 2008 | 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 | Sch 14 (items 1, 2): 10 Dec 2008 (s 2(1) item 36) | Sch 14 (item 2) |
Tax Laws Amendment (2009 Measures No. 1) Act 2009 | 27, 2009 | 26 Mar 2009 | Sch 3 (items 22-32, 102(1)): 27 Mar 2009 (s 2(1) item 5) | Sch 3 (item 102(1)) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 | 41, 2009 | 23 June 2009 | Sch 1 (items 1, 13): 23 June 2009 (s 2) | Sch 1 (item 13) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 | 78, 2010 | 29 June 2010 | Sch 1 (item 1, 13): 29 June 2010 (s 2) | Sch 1 (item 13) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 | 44, 2011 | 27 June 2011 | Sch 1 (items 1, 13): 27 June 2011 (s 2) | Sch 1 (item 13) |
46, 2011 | 27 June 2011 | Sch 2 (item 65) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 3, 12) | Sch 3 (items 10, 11) | |
159, 2011 | 4 Dec 2011 | Sch 2 (items 1, 11): 1 July 2012 (s 2(1) item 4) | Sch 2 (item 11) | |
as amended by |
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|
|
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Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Sch 1 (item 14): 28 June 2012 (s 2(1) item 2) | -- |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 | 12, 2012 | 21 Mar 2012 | Sch 6 (item 22): 21 Mar 2012 (s 2(1) item 10) | -- |
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge--Fringe Benefits) Act 2012 | 28, 2012 | 4 Apr 2012 | Sch 1: 1 July 2012 (s 2(1) item 2) | Sch 1 (item 17) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Sch 1 (items 1, 13): 28 June 2012 (s 2(1) item 2) | Sch 1 (item 13) |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (item 194): 1 July 2012 (s 2(1) item 18) | -- |
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Amendment Act 2015 | 52, 2015 | 26 May 2015 | 1 July 2016 (s 2) | Sch 1 (item 4) |
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2015 | 69, 2015 | 25 June 2015 | Sch 1 (items 1, 13): 25 June 2015 (s 2) | Sch 1 (item 13) |
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2016 | 39, 2016 | 4 May 2016 | Sch 1 (items 1, 14): 4 May 2016 (s 2(1) item 1) | Sch 1 (item 14) |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2017 | 58, 2017 | 22 June 2017 | Sch 1 (items 1, 14): 23 June 2017 (s 2(1) item 1) | Sch 1 (item 14) |
Veterans' Affairs Legislation Amendment (Budget Measures) Act 2017 | 59, 2017 | 22 June 2017 | Sch 1 (items 22, 23): 1 July 2017 (s 2(1) item 4) | -- |
Social Services Legislation Amendment (Welfare Reform) Act 2018 | 26, 2018 | 11 Apr 2018 | Sch 5 (items 22-25, 139-148): 20 Sept 2020 (s 2(1) item 8) | Sch 5 (items 139-148) |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2018 | 69, 2018 | 29 June 2018 | Sch 1 (item 1): 30 June 2018 (s 2(1) item 1) | -- |
99, 2018 | 21 Sept 2018 | Sch 1: 1 Apr 2019 (s 2(1) item 2) | Sch 1 (item 4) | |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2019. | 29, 2019 | 5 Apr 2019 | Sch 1 (items 1, 14): 6 Apr 2019 (s 2(1) item 1) | Sch 1 (item 14) |
Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 | 42, 2019 | 5 Apr 2019 | Sch 1 (item 1) and Sch 2 (items 5, 6): 6 Apr 2019 (s 2(1) item 2) | Sch 1 (item 1) |
22, 2020 | 24 Mar 2020 | Sch 14 (items 1, 14): 25 Mar 2020 (s 2(1) item 8) | Sch 14 (item 14) | |
Treasury Laws Amendment (2021 Measures No. 3) Act 2021 | 61, 2021 | 29 June 2021 | Sch 1 (items 1, 14): 30 June 2021 (s 2(1) item 2) | Sch 1 (item 14) |
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 | 14, 2022 | 31 Mar 2022 | Sch 1 (items 1, 14): 1 Apr 2022 (s 2(1) item 2) | Sch 1 (item 14) |
Treasury Laws Amendment (2023 Measures No. 2) Act 2023 | 28, 2023 | 23 June 2023 | Sch 1 (items 1, 14): 24 June 2023 (s 2(1) item 2) | Sch 1 (item 14) |
Treasury Laws Amendment (Cost of Living--Medicare Levy) Act 2024 | 4, 2024 | 5 Mar 2024 | Sch 1 (items 1, 14): 6 Mar 2024 (s 2(1) item 1) | Sch 1 (item 14) |
Provision affected | How affected |
Part 1 |
|
s 3..................... | am No 76, 2000; No 110, 2008; No 27, 2009; No 28, 2012; No 52, 2015 |
s 4..................... | rs No 76, 2000 |
| am No 32, 2007; No 99, 2018 |
s 5A.................... | ad No 110, 2008 |
| rep No 28, 2012 |
s 6..................... | am No 110, 2008 |
| rs No 28, 2012 |
s 7..................... | am No 144, 2008; No 46, 2011 |
s 9..................... | am No 15, 2007 |
| rep No 27, 2009 |
| ad No 52, 2015 |
Part 2 |
|
s 10.................... | am No 80, 2006; No 52, 2015 |
Part 3 |
|
Division 1 |
|
s 11.................... | am No 53, 2000; No 12, 2012 |
Division 2 |
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s 12.................... | am No 110, 2008; No 27, 2009; No 28, 2012 |
Division 3 |
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s 13.................... | am No 27, 2009; No 52, 2004; No 28, 2012; No 59, 2017; No 26, 2018; No 42, 2019 |
Division 4 |
|
s 14.................... | am No 52, 2004; No 59, 2017; No 26, 2018; No 42, 2019 |
s 15.................... | am No 53, 2000; 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; No 27, 2009 No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 28, 2012; No 86, 2012; No 88, 2013; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 |
s 16.................... | am No 53, 2000; 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; No 27, 2009; No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 28, 2012; No 86, 2012; No 88, 2013; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 |