Document ID: chunk:federal_register_of_legislation:C2025C00097:section:3
Version: federal_register_of_legislation:C2025C00097
Segment Type: section
Provision Reference: s 3
Character Range: 33393–34787

3                                        tier 3 earner                                his or her *family tier 3 threshold                                                                                not applicable.

 (2) For the purposes of subsection (1), if paragraph (1)(a) applies, treat the *income for surcharge purposes for the financial year of the person to whom the first person is married (as mentioned in that paragraph) as included in the first person's income for surcharge purposes for the financial year.
 (3) Subdivision 960‑J of the Income Tax Assessment Act 1997 (Family relationships) applies to subparagraphs (1)(b)(i) and (ii) of this section in the same way as it applies to that Act.

Singles
 (4) The following table applies to a person for a financial year if the table in subsection (1) does not apply to the person for the financial year:

Private health insurance tiers—singles
Item                                    Column 1                                     Column 2                                                                                                           Column 3

                                        For the financial year, the person is a ...  if his or her income for surcharge purposes for the financial year exceeds the following for the financial year …  but does not exceed the following (if applicable) for the financial year …