Commonwealth Consolidated Acts Commonwealth Consolidated ActsFamilies
(1) The following table applies to a person (the first person ) for a financial year if:
(a) on the last day of the financial year, the person is married (within the meaning of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 ); or
(b) on any day in the financial year, the person contributes in a substantial way to the maintenance of a * dependent person who is:
(i) the person's child (within the meaning of the Income Tax Assessment Act 1997 ); or
(ii) the person's sibling (including the person's half - brother, half - sister, adoptive brother, adoptive sister, step - brother, step - sister, foster - brother or foster - sister) who is dependent on the person for economic support:
Private health insurance tiers--families | |||
Item | Column 1 For the financial year, the person is a ... | Column 2 if his or her income for surcharge purposes for the financial year exceeds the following for the financial year ... | Column 3 but does not exceed the following (if applicable) for the financial year ... |
1 | tier 1 earner | his or her * family tier 1 threshold | his or her * family tier 2 threshold. |
2 | tier 2 earner | his or her * family tier 2 threshold | his or her * family tier 3 threshold. |
3 | tier 3 earner | his or her * family tier 3 threshold | not applicable. |
(2) For the purposes of subsection (1), if paragraph (1)(a) applies, treat the * income for surcharge purposes for the financial year of the person to whom the first person is married (as mentioned in that paragraph) as included in the first person's income for surcharge purposes for the financial year.
(3) Subdivision 960 - J of the Income Tax Assessment Act 1997 (Family relationships) applies to subparagraphs (1)(b)(i) and (ii) of this section in the same way as it applies to that Act.
Singles
(4) The following table applies to a person for a financial year if the table in subsection (1) does not apply to the person for the financial year:
Private health insurance tiers--singles | |||
Item | Column 1 For the financial year, the person is a ... | Column 2 if his or her income for surcharge purposes for the financial year exceeds the following for the financial year ... | Column 3 but does not exceed the following (if applicable) for the financial year ... |
1 | tier 1 earner | his or her * singles tier 1 threshold | his or her * singles tier 2 threshold. |
2 | tier 2 earner | his or her * singles tier 2 threshold | his or her * singles tier 3 threshold. |
3 | tier 3 earner | his or her * singles tier 3 threshold | not applicable. |