MEDICARE LEVY ACT 1986 - NOTES
MEDICARE LEVY ACT 1986 - NOTES
No. 110, 1986
Compilation No. 50
Compilation date: 6 March 2024
Includes amendments: Act No. 4, 2024
Registered: 15 March 2024
About this compilation
This compilation
This is a compilation of the Medicare Levy Act 1986 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
2 Commencement
3 Interpretation
3A Meaning of tier 2 earner and tier 3 earner
4 Incorporation
5 Imposition of Medicare levy
6 Rate of levy
7 Levy in cases of small incomes
8 Amount of levy--person who has spouse or dependants
8B Levy surcharge--person without dependants who is not married during whole or part of a financial year
8C Levy surcharge--person with dependants who is not married during whole or part of a financial year
8D Levy surcharge--person who is married during whole or part of a financial year
8E Levy surcharge for certain trustees--beneficiary a person to whom section 8B applies
8F Levy surcharge for certain trustees--beneficiary a person to whom section 8C applies
8G Levy surcharge for certain trustees--beneficiary a person to whom section 8D applies
9 Reduction of levy--person who is prescribed person for part of year of income
10 Levy payable by a trustee assessable under section 98 of the Assessment Act
11 Financial years for which levy is payable
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 |
110, 1986 | 4 Nov 1986 | 4 Nov 1986 |
| |
110, 1987 | 26 Nov 1987 | 26 Nov 1987 | ||
93, 1988 | 24 Nov 1988 | 24 Nov 1988 | ||
137, 1989 | 23 Nov 1989 | 23 Nov 1989 | ||
86, 1990 | 6 Nov 1990 | 6 Nov 1990 | ||
Taxation Laws Amendment Act (No. 5) 1990 | 135, 1990 | 28 Dec 1990 | Sch (Pt 1): 28 Dec 1990 (s 2(1)) | -- |
Taxation Laws Amendment Act (No. 2) 1991 | 100, 1991 | 27 June 1991 | s 90 and 91: 27 June 1991 (s 2(1)) | s 91 |
212, 1991 | 24 Dec 1991 | 24 Dec 1991 | ||
155, 1992 | 11 Dec 1992 | 11 Dec 1992 | ||
Medicare Levy Amendment Act (No. 2) 1992 | 157, 1992 | 11 Dec 1992 | 11 Dec 1992 | |
57, 1993 | 27 Oct 1993 | 27 Oct 1993 | s. 42 | |
56, 1995 | 28 June 1995 | Schedule 2: Royal Assent | Sch. 1 (item 2) and Sch. 2 (item 10) | |
16, 1996 | 27 June 1996 | Schedule 1: 1 July 1996 | Sch. 1 (item 6) and Sch. 2 (item 6) | |
Medicare Levy Amendment Act (No. 1) 1997 | 64, 1997 | 30 May 1997 | Schedule 1 (Part 1): 1 July 1996 | Sch. 1 (items 6, 9) and Sch. 2 (item 7) |
29, 1998 | 17 Apr 1998 | 1 July 1997 (s 2) | Sch 1 (item 9) | |
30, 1998 | 17 Apr 1998 | 17 Apr 1998 | Sch. 1 (item 2) | |
Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998 | 93, 1998 | 15 July 1998 | Sch 7 (item 46): 1 Apr 1998 (s 2(9)) | -- |
17, 1999 | 19 Apr 1999 | Sch 4: 19 Apr 1999 (s 2(1)) | Sch 4 (item 8) | |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 | 82, 1999 | 8 July 1999 | Sch 8 (items 27-29): 1 July 2000 (s 2(2)) | Sch 8 (item 29) |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 | 83, 1999 | 8 July 1999 | Sch 10 (items 65, 68(1)): 1 July 2000 (s 2(2)) | Sch 10 (item 68(1)) |
A New Tax System (Family Assistance and Related Measures) Act 2000 | 45, 2000 | 3 May 2000 | Sch 4 (item 30): repealed on commencement (s 2(10)) | Sch 4 (item 31) |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 3) 2003 | 101, 2003 | 14 Oct 2003 | Sch 6 (item 1): 1 July 2000 (s 2(1) item 8) | -- |
52, 2000 | 30 May 2000 | 30 May 2000 | Sch. 3 (item 2) | |
54, 2000 | 30 May 2000 | 30 May 2000 | Sch. 1 (item 10) | |
Taxation Laws Amendment Act (No. 6) 2000 | 76, 2000 | 28 June 2000 | 28 June 2000 | Sch. 3 (item 6) |
12, 2001 | 22 Mar 2001 | 22 Mar 2001 | Sch. 1 (item 13) | |
Taxation Laws Amendment (Changes for Senior Australians) Act 2001 | 44, 2001 | 25 May 2001 | 25 May 2001 | Sch. 2 (item 8) |
Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 | 39, 2002 | 26 June 2002 | 26 June 2002 | Sch. 1 (item 15) and Sch. 2 (item 8) |
Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Sch 8: 3 July 2002 (s 2(1) item 7) | Sch 8 (item 3) |
Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003 | 45, 2003 | 24 June 2003 | 24 June 2003 | |
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Schedule 1 (items 1-12, 15): Royal Assent | Sch. 1 (item 15) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 | 84, 2004 | 25 June 2004 | 25 June 2004 | |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 116): 29 June 2010 | -- |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005 | 62, 2005 | 26 June 2005 | 26 June 2005 | s 4 and Sch 1 (item 13) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 117): 29 June 2010 | -- |
101, 2005 | 12 Aug 2005 | 12 Aug 2005 | ||
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 | 55, 2006 | 19 June 2006 | Schedules 1, 3 and 4: 1 July 2006 | Sch. 4 (item 8) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006 | 59, 2006 | 22 June 2006 | 22 June 2006 | Sch. 1 (item 13) |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 | 80, 2006 | 30 June 2006 | Schedule 6 (item 9): Royal Assent | -- |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 | 32, 2007 | 30 Mar 2007 | Schedule 2 (items 75-79): 1 Apr 2007 (see s. 2(1)) | -- |
75, 2007 | 21 June 2007 | 21 June 2007 | Sch. 1 (item 26) | |
76, 2007 | 21 June 2007 | 21 June 2007 | Sch. 1 (item 11) | |
29, 2008 | 23 June 2008 | Schedule 1 (items 7-10): 1 July 2008 | Sch. 1 (items 10, 20, 30) | |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 | 50, 2008 | 25 June 2008 | Schedule 1 (items 2-13): Royal Assent | Sch. 1 (item 13) |
63, 2008 | 30 June 2008 | s. 4: Royal Assent | s. 4 and Sch. 1 (item 16) | |
Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 | 110, 2008 | 31 Oct 2008 | 31 Oct 2008 | s. 4 and Sch. 1 (items 11, 12) |
Tax Laws Amendment (2009 Measures No. 1) Act 2009 | 27, 2009 | 26 Mar 2009 | Schedule 3 (items 48-61, 102(1)): 27 Mar 2009 | Sch. 3 (item 102(1)) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 | 41, 2009 | 23 June 2009 | Schedule 1 (items 2-13): Royal Assent | Sch. 1 (item 13) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 | 78, 2010 | 29 June 2010 | Schedule 1 (items 2-13): Royal Assent | Sch. 1 (item 13) |
105, 2010 | 14 July 2010 | Schedule 1 (items 54-57) and Schedule 2 (items 1, 2): 1 Oct 2010 ( see s. 2(1)) | Sch. 2 (items 1, 2) | |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (item 398): Royal Assent | -- |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 | 44, 2011 | 27 June 2011 | Schedule 1 (items 2-13): Royal Assent | Sch. 1 (item 13) |
159, 2011 | 4 Dec 2011 | Schedule 2 (items 2-11) and Schedule 3 (items 22-24): 1 July 2012 | Sch. 2 (item 11) and Sch. 3 (item 24) | |
as amended by |
|
|
|
|
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Schedule 1 (items 15, 16): Royal Assent | -- |
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Act 2012 | 27, 2012 | 4 Apr 2012 | Schedule 1: 1 July 2012 (see s. 2(1)) | Sch. 1 (item 23) |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Schedule 1 (items 2-13): Royal Assent | Sch. 1 (item 13) |
43, 2013 | 28 May 2013 | 28 May 2013 | Sch. 1 (item 7) | |
81, 2013 | 28 June 2013 | 28 June 2013 | Sch. 1 (item 4) | |
Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014 | 68, 2014 | 30 June 2014 | Sch 1 (items 2-6): Royal Assent | Sch 1 (item 6) |
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2015 | 69, 2015 | 25 June 2015 | Sch 1 (items 2-13): 25 June 2015 (s 2) | Sch 1 (item 13) |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 2 (items 30-32, 38): 25 June 2015 (s 2(1) item 7) | Sch 2 (item 38) |
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2016 | 39, 2016 | 4 May 2016 | Sch 1 (items 2-14): 4 May 2016 (s 2(1) item 1) | Sch 1 (item 14) |
Medicare Levy Amendment (Attribution Managed Investment Trusts) Act 2016 | 50, 2016 | 5 May 2016 | Sch 1: 5 May 2016 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2017 | 58, 2017 | 22 June 2017 | Sch 1 (items 2-14): 23 June 2017 (s 2(1) item 1) | Sch 1 (item 14) |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2018 | 69, 2018 | 29 June 2018 | Sch 1 (items 2-14): 30 June 2018 (s 2(1) item 1) | Sch 1 (item 14) |
Medicare Levy Amendment (Excess Levels for Private Health Insurance Policies) Act 2018 | 100, 2018 | 21 Sept 2018 | Sch 1: 1 Apr 2019 (s 2(1) item 2) | Sch 1 (item 3) |
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2019 | 29, 2019 | 5 Apr 2019 | Sch 1 (items 2-14): 6 Apr 2019 (s 2(1) item 1) | Sch 1 (item 14) |
22, 2020 | 24 Mar 2020 | Sch 14 (items 2-14): 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 2-14): 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 2-14): 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 2-14): 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 2-14): 6 Mar 2024 (s 2(1) item 1) | Sch 1 (item 14) |
Provision affected | How affected |
s 3..................... | am No 135, 1990; No 64, 1997; No 30, 1998; No 17, 1999; No 76, 2000; No 44, 2001; No 39, 2002; No 57, 2002; No 45, 2003; No 67, 2003; No 84, 2004; No 62, 2005; No 101, 2005; No 55, 2006; No 59, 2006; No 32, 2007; No 75, 2007; No 76, 2007; No 29, 2008; No 50, 2008; No 110, 2008; No 27, 2009; No 41, 2009; No 78, 2010; No 41, 2011; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 27, 2012; No 86, 2012; No 69, 2015; No 39, 2016; No 50, 2016; No 58, 2017; No 69, 2018; No 100, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 |
s 3AA................... | ad No 110, 2008 |
| rep No 27, 2012 |
s 3A.................... | ad No 64, 1997 |
| rs No 110, 2008; No 27, 2012 |
s 5..................... | am No 80, 2006 |
s 6..................... | am No 110, 1987; No 157, 1992; No 56, 1995; No 16, 1996; No 43, 2013; No 50, 2016 |
s 7..................... | am No 110, 1987; No 93, 1988; No 137, 1989; No 86,1990; No 155, 1992; No 57, 1993; No 56, 1995; No 64, 1997; No 29, 1998; No 54, 2000; Nos 12 and 44, 2001; No 55, 2006; No 43, 2013 |
s 8..................... | am No 110, 1987; No 93, 1988; No 137, 1989; No 86, 1990; No 135, 1990; No 100, 1991; No 212, 1991; No 155, 1992; No 157, 1992; No 57, 1993; No 56, 1995; No 16, 1996; No 64, 1997; No 29, 1998; No 93, 1998; No 82, 1999; No 83, 1999; No 54, 2000; No 12, 2001; No 44, 2001; No 39, 2002; No 67, 2003; No 84, 2004; No 62, 2005; No 55, 2006; No 59, 2006; No 75, 2007; No 76, 2007; No 29, 2008; No 50, 2008; No 63, 2008; No 41, 2009; No 78, 2010; No 105, 2010; No 44, 2011; No 159, 2011; No 86, 2012; No 43, 2013; No 81, 2013; No 68, 2014; No 69, 2015; No 70, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019 |
| ed C45 |
| am No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 |
s 8A.................... | ad No 16, 1996 |
| rep No 16, 1996 |
s 8B.................... | ad No 64, 1997 |
| am No 17, 1999; No 110, 2008; No 27, 2009; No 27, 2012 |
s 8C.................... | ad No 64, 1997 |
| am No 17, 1999; No 27, 2009; No 27, 2012 |
s 8D.................... | ad No 64, 1997 |
| am No 29, 1998; No 17, 1999; No 52, 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 27, 2012; No 86, 2012; 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 8E.................... | ad No 64, 1997 |
| am No 110, 2008; No 27, 2012 |
s 8F.................... | ad No 64, 1997 |
| am No 27, 2009; No 27, 2012 |
s 8G.................... | ad No 64, 1997 |
| am No 29, 1998; No 17, 1999; 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 27, 2012; No 86, 2012; 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 9..................... | am No 16, 1996; No 64, 1997; No 27, 2009 |
s 10.................... | am No 44, 2001 |
s 11.................... | am No 110, 1987 |
| rs No 93, 1988 |
| am No 137, 1989 |
| rs No 86, 1990 |