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 [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Definitions  
   4.      When does a person have private patient hospital cover?  
   5.      Who is a dependant of a person?  
   6.      What is the family surcharge threshold?  
   7.      When are people married?  
   8.      Who is a prescribed person?  
   9.      What is a person's taxable income for a year of income?  

   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