Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_160:p1
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 160 (pt 1/2)
Character Range: 203338–206474

160  At the end of Chapter 2 in Schedule 1
Add:

Part 2‑30—Collecting Medicare levy with income tax

Division 90—Medicare levy and Medicare levy surcharge

Table of Subdivisions

90‑A Treatment like income tax

Subdivision 90‑A—Treatment like income tax

Table of sections

90‑1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax

90‑1  Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax

  Except so far as the contrary intention appears, this Schedule and the Income Tax Assessment Act 1997 apply, and are taken always to have applied, in relation to the following in the same way as they apply in relation to income tax and *tax:
 (a) Medicare levy (as defined in section 251R of the Income Tax Assessment Act 1936);
 (b) *Medicare levy surcharge.
Notes to the Tax Laws Amendment (2010 Measures No. 1) Act 2010

Note 1

The Tax Laws Amendment (2010 Measures No. 1) Act 2010 as shown in this compilation comprises Act No. 56, 2010 amended as indicated in the Tables below.

Table of Acts
Act                                                Number     Date          Date of commencement             Application, saving or transitional provisions
                                                   and year   of Assent
Tax Laws Amendment (2010 Measures No. 1) Act 2010  56, 2010   3 June 2010   See s. 2(1)
Tax Laws Amendment (2010 Measures No. 4) Act 2010  136, 2010  7 Dec 2010    Schedule 3 (item 132): (a)       —
Tax Laws Amendment (2011 Measures No. 2) Act 2011  41, 2011   27 June 2011  Schedule 5 (items 368–371): (b)  —

(a) Subsection 2(1) (item 7) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1                  Column 2                                                                                                   Column 3
Provision(s)              Commencement                                                                                               Date/Details
7.  Schedule 3, item 132  Immediately after the commencement of section 2 of the Tax Laws Amendment (2010 Measures No. 1) Act 2010.  3 June 2010

(b) Subsection 2(1) (items 18–21) of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)               Commencement                                                                                                                                               Date/Details
18.  Schedule 5, item 368  Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 105 of Schedule 5 to that