Document ID: chunk:federal_register_of_legislation:C2025C00013:section:8d:p2
Version: federal_register_of_legislation:C2025C00013
Segment Type: section
Provision Reference: s 8D (pt 2/2)
Character Range: 21099–21863

1 threshold, if the person is married for only some of the year of income.
 (4A) Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.
 (4B) Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
 (5) In this section:
income for surcharge purposes, in relation to the person's spouse, includes any share in the net income of a trust estate:
 (a) to which the spouse is presently entitled as a beneficiary; and
 (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act.