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