Document ID: chunk:federal_register_of_legislation:C2024C00072:front:0:p1
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A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

No. 18, 1999

Compilation No. 40

Compilation date: 6 March 2024

                Includes amendments: Act No. 4, 2024

Registered: 13 March 2024

About this compilation

This compilation

This is a compilation of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Part 1—Preliminary
1 Short title
2 Commencement
3 Definitions
4 When does a person have private patient hospital cover?
5 Who is a dependant of a person?
6 What is a tier 2 earner and tier 3 earner
7 When are people married?
8 Who is a prescribed person?
9 Application
Part 2—Imposition of surcharge
10 Imposition of Medicare levy surcharge
Part 3—Amount of surcharge payable
Division 1—General rule
11 Amount of surcharge payable
Division 2—Amount of surcharge for single person without dependants
12 Amount of surcharge for single person without dependants
Division 3—Amount of surcharge for single person with dependants
13 Amount of surcharge for single person with dependants
Division 4—Amount of surcharge for married person
14 Who does this Division apply to?
15 Amount of surcharge if this Division applies for whole year
16 Amount of surcharge if this Division applies for part of the year
Endnotes
Endnote 1—About the