Document ID: chunk:federal_register_of_legislation:C2014C00710:clause:6_236
Version: federal_register_of_legislation:C2014C00710
Segment Type: clause
Provision Reference: sch 6 cl 236
Character Range: 140599–141162

236  At the end of section 770‑5
Add:
Note 1: This Division applies in relation to Medicare levy and Medicare levy (fringe benefits) surcharge in the same way as it applies to Australian income tax. See section 90‑1 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: The tax offset under this Division can be applied against your Medicare levy and Medicare levy (fringe benefits) surcharge liability for the year, if an amount of it remains after you apply it against your basic income tax liability. See item 22 of the table in subsection 63‑10(1).