Surcharge imposed on reportable fringe benefits total

(1)

Medicare levy surcharge is imposed on the reportable fringe benefits total for a year of income of a person who is a resident of Australia at any time during the year of income.

Who is a resident of Australia—general rule

(2)

A person is a resident of Australia if he or she is a resident of Australia as defined in subsection 6(1) of the Assessment Act.

Exception for Norfolk Island

(3)

However, a person is not a resident of Australia for the purposes of this Act if he or she is a resident of Australia as defined in subsection 6(1) of the Assessment Act merely because subsection 7A(2) of that Act treats Norfolk Island as part of Australia.

Application: 1999-2000 year of income onwards

(4)

Subsection (1) applies to the 1999-2000 year of income and later years of income.