Commonwealth Numbered Acts

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A NEW TAX SYSTEM (MEDICARE LEVY SURCHARGE-FRINGE BENEFITS) ACT 1999 - SECT 3

Definitions
(1)
In this Act, unless the contrary intention appears:

"Assessment Act" means the Income Tax Assessment Act 1936 .

"dependant" of a person has the meaning given by section 5.

family surcharge threshold for a person for a year of income has the meaning given by section 6.

"married" has a meaning affected by section 7.

"prescribed person" has the meaning given by section 8.

"provides" private patient hospital cover has the meaning given by section 4.

"reportable fringe benefits total" of a person for a year of income has the meaning given by subsection 6(1) of the Assessment Act.

"resident of Australia" has the meaning given by section 10.

"surcharge" means Medicare levy surcharge imposed by section 10.

"taxable income" of a person for a year of income has the meaning given by section 9.

(2)
Subject to subsection (1) and any other contrary intention, an expression used in both this Act and Part VIIB of the Assessment Act has the same meaning in this Act as it has in that Part.



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