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INCOME TAX ASSESSMENT ACT 1936 - SECT 251V Subsections 251R(4), (5), (6B), (6C) and (6D) not to apply to Medicare levy surcharge

INCOME TAX ASSESSMENT ACT 1936 - SECT 251V

Subsections 251R(4), (5), (6B), (6C) and (6D) not to apply to Medicare levy surcharge

  (1)   This section applies to a person during a period if, apart from this section, another person would be taken under subsection   251R(4), (5), (6B), (6C) or (6D) not to have been a dependant of the first - mentioned person during the period.

  (2)   For the purposes of working out the amount of the increase in the Medicare levy (if any) payable by:

  (a)   the first - mentioned person under section   8B, 8C or 8D of the Medicare Levy Act 1986 ; or

  (b)   a trustee under section   8E, 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the first - mentioned person is presently entitled;

subsection   251R(4), (5), (6B), (6C) or (6D), as the case requires, does not apply to the other person.

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