Document ID: chunk:federal_register_of_legislation:C2012C00388:clause:6_8
Version: federal_register_of_legislation:C2012C00388
Segment Type: clause
Provision Reference: sch 6 cl 8
Character Range: 62356–63051

8  After Part 2‑15
Insert:

Part 2‑20—Tax offsets

Division 61—Generally applicable tax offsets

Table of Subdivisions

61‑L Tax offset for Medicare levy surcharge (lump sum payments in arrears)

Subdivision 61‑L—Tax offset for Medicare levy surcharge (lump sum payments in arrears)

Table of Sections

61‑575 Application of Subdivision 61‑L of the Income Tax Assessment Act 1997

61‑575  Application of Subdivision 61‑L of the Income Tax Assessment Act 1997

  Subdivision 61‑L (Tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 applies to assessments for the 2005‑06 income year and later income years.

Medicare Levy Act 1986