Commonwealth Numbered Acts

Income Tax Laws Amendment (Medicare Levy) Act 1983 No. 51 of 1983 - SCHEDULE 1

SCHEDULE
Section 4
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-- Act                         Amendments

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-- Income Tax (International Agreements) Act 1953        Sub-section 3 (1)
(definition of ''Australian
tax'')- Omit ''but does not include health
insurance levy imposed as such by any Actas
assessed under Part VIIB of the Assessment Act''.
Section 3-
Add at the end thereof the following sub-section:
''(10) For the purposes of this Act, Medicare
levy shall be deemed to be income tax and to be
imposed as such and, unless the contrary intention
appears, references to income tax or tax shall be
construed accordingly.''.
Sub-section 15 (1) (definition of ''the average
rate of Australian tax'')-
Omit ''(other than health insurance levy imposed
as such by any Act as assessed under Part VIIB of
the Assessment Act)''.
Local Government (Personal Income Tax Sharing) Act 1976           Section 3-


(1) Add '', and includes Medicare levy'' at the
end of the definition of ''income tax''.

(2) Insert after the definition of ''Local
Government Grants Commission'' the following
definition:
'' 'Medicare levy' means the levy referred to
in Part VIIB of the Income Tax Assessment Act;''.

(3) Insert ''and additional Medicare levy
payable under section 251V ofthat Act,'' before
''but does not include'' in the definition of
''personal income tax''.
Section 4A-
Insert ''Medicare levy and'' before ''special
surcharges''.
States (Tax Sharing and Health Grants) Act 1981     Sub-section 4 (1)-


(1) Add '', and includes Medicare levy'' at the
end of the definition of ''income tax''.

(2) Insert after the definition of ''income
tax'' the following definition:
'' 'Medicare levy' means the levy referred to
in Part VIIB of the Income Tax Assessment Act;''.
Sub-section 6 (8)-

(1) Insert ''Medicare levy or'' before ''a
special surcharge''.

(2) Insert ''Medicare levy or'' before ''that
special surcharge''.
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