Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251t
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251T
Character Range: 1769401–1770204

251T  Medicare levy (other than Medicare levy surcharge) not payable by prescribed persons or by certain trustees
  Notwithstanding anything contained in section 251S, Medicare levy (other than an increase in the levy payable under section 8B, 8C, 8D, 8E, 8F or 8G of the Medicare Levy Act 1986) is not payable by:
 (a) a person (not being a person in the capacity of a trustee) who was a prescribed person during the whole of the year of income; or
 (c) a person in the capacity of a trustee of a trust, in respect of a share of the net income of the trust estate of the year of income (being a share to which a beneficiary who was a prescribed person during the whole of the year of income is presently entitled) in respect of which the trustee is required to be assessed in pursuance of section 98.