Document ID: chunk:federal_register_of_legislation:C2024C00072:section:13:p2
Version: federal_register_of_legislation:C2024C00072
Segment Type: section
Provision Reference: s 13 (pt 2/2)
Character Range: 14051–14613

the year of income, the amount of surcharge payable on the person's reportable fringe benefits total for the year of income includes the amount worked out using the formula:

 (5) 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.
 (6) 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.

Division 4—Amount of surcharge for married person