Commonwealth Consolidated ActsIn this Division:
(a) tax imposed by the Fringe Benefits Tax Act 1986 ; or (b) income tax imposed as such by any Act; or (c) a charge imposed by the Superannuation Guarantee Charge Act 1992 .
"Medicare levy surcharge" means the Medicare levy surcharge imposed by the A New Tax System (Medicare Levy SurchargeFringe Benefits) Act 1999 .