Commonwealth: Medicare Levy Act 1986 (Cth)

Medicare Levy Act 1986 No. 110, 1986 Compilation No. 51 Compilation date: 1 January 2025 Includes amendments: Act No. 138, 2024 About this compilation This compilation This is a compilation of the Medicare Levy Act 1986 that shows the text of the law as amended and in force on 1 January 2025 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Interpretation 3A Meaning of tier 2 earner and tier 3 earner 4 Incorporation 5 Imposition of Medicare levy 6 Rate of levy 7 Levy in cases of small incomes 8 Amount of levy—person who has spouse or dependants 8B Levy surcharge—person without dependants who is not married during whole or part of a financial year 8C Levy surcharge—person with dependants who is not married during whole or part of a financial year 8D Levy surcharge—person who is married during whole or part of a financial year 8E Levy surcharge for certain trustees—beneficiary a person to whom section 8B applies 8F Levy surcharge for certain trustees—beneficiary a person to whom section 8C applies 8G Levy surcharge for certain trustees—beneficiary a person to whom section 8D applies 9 Reduction of levy—person who is prescribed person for part of year of income 9A Adjustment of taxable income for lump sum payments in arrears 10 Levy payable by a trustee assessable under section 98 of the Assessment Act 11 Financial years for which levy is payable Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to impose a Medicare levy upon certain incomes 1 Short title This Act may be cited as the Medicare Levy Act 1986. 2 Commencement This Act shall come into operation on the day on which it receives the Royal Assent. 3 Interpretation (1) In this Act, unless the contrary intention appears: AMIT (short for attribution managed investment trust) has the same meaning as in the Income Tax Assessment Act 1997. Assessment Act means the Income Tax Assessment Act 1936. family tier 1 threshold, of a person for a year of income, means the family tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income. income for surcharge purposes has the same meaning as in the Income Tax Assessment Act 1997. levy means Medicare levy referred to in section 5. phase‑in limit means: (a) for a person who is entitled to a rebate under section 160AAAA of the Assessment Act—$51,361; or (c) in any other case—$32,500. singles tier 1 threshold, of a person for a year of income, means the singles tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income. threshold amount means: (a) for a person who is entitled to a rebate under section 160AAAA of the Assessment Act—$41,089; or (c) in any other case—$26,000. tier 2 earner has the meaning given by section 3A. tier 3 earner has the meaning given by section 3A. (2) In this Act, a reference to income for surcharge purposes, net income or taxable income is to be read as a reference to that term for the year of income. (2A) In section 8B, 8C, 8D, 8E, 8F or 8G, net income and taxable income have the meanings that they would have in that section if subsection 271‑105(1) in Schedule 2F to the Assessment Act were ignored. (3) Subject to subsection (3A), for the purposes of this Act: (a) a person shall be deemed not to be married to another person if they are living separately and apart; and (b) where the last person to whom another person was married during a year of income died during the year of income, those persons shall be deemed to have been married on the last day of the year of income. (3A) For the purposes of sections 8B, 8C and 8D, if: (a) the last person to whom another person was married during a year of income died during the year of income; and (b) the death occurred while they were married; the living person is taken to be married to the person who died during the period starting on the day he or she died and ending on 30 June of the year of income. (4) Subject to the preceding provisions of this section, expressions used in this Act that are also used in Part VIIB of the Assessment Act have in this Act, unless the contrary intention appears, the same meanings as those expressions have in that Part of the Assessment Act. (5) For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if: (a) the policy is a complying health insurance policy (within the meaning of the Private Health Insurance Act 2007) that covers hospital treatment (within the meaning of that Act); and (b) any excess payable in respect of benefits under the policy is no more than the applicable amount set out in section 45‑1 of that Act in any 12 month period. 3A Meaning of tier 2 earner and tier 3 earner (1) Subject to this section, for the purposes of this Act: (a) tier 2 earner, for a year of income, means a tier 2 earner (within the meaning of the Private Health Insurance Act 2007) for the financial year corresponding to the year of income; and (b) tier 3 earner, for a year of income, means a tier 3 earner (within the meaning of that Act) for the financial year corresponding to the year of income. (2) In determining whether a person is a tier 2 earner or tier 3 earner for a year of income for the purposes of this Act, section 22‑30 of the Private Health Insurance Act 2007 operates with the modification set out in subsection (3). (3) Replace paragraph 22‑30(1)(b) of the Private Health Insurance Act 2007 with the following paragraph: (b) on any day in the year, the person has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999), other than a dependant to whom the person is married (within the meaning of that Act): 4 Incorporation The Assessment Act is incorporated, and shall be read as one, with this Act. 5 Imposition of Medicare levy Medicare levy, to the extent that that levy is payable in accordance with Part VIIB of the Assessment Act, is imposed in accordance with this Act at the rate applicable in accordance with this Act. Note: Subdivision 61‑L (tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 might provide a tax offset for a person if Medicare levy surcharge (within the meaning of that Act) is payable by the person. 6 Rate of levy (1) The rate of levy payable by a person upon a taxable income is 2%. (2) The rate of levy payable by a person in the capacity of a trustee of a trust estate upon a share of the net income of the trust estate to which a beneficiary is presently entitled, being income in respect of which the trustee is liable to be assessed pursuant to section 98 of the Assessment Act, is 2%. (3) The rate of levy payable by a person in the capacity of a trustee of a trust estate upon the net income of the trust estate or a part of that net income, being income in respect of which the trustee is liable to be assessed and pay tax pursuant to section 99 or 99A of the Assessment Act, is 2%. (4) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑405(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%. (5) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑415(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%. (6) The rate of levy payable by a person in the capacity of a trustee of an AMIT in respect of an amount mentioned in subsection 276‑420(2) of the Income Tax Assessment Act 1997, being an amount in respect of which the trustee is liable to be assessed pursuant to that subsection, is 2%. 7 Levy in cases of small incomes (1) Where the taxable income of a person does not exceed the threshold amount, no levy is payable by the person upon that taxable income. (2) Where the taxable income of a person exceeds the threshold amount but does not exceed the phase‑in limit, the amount of levy payable by the person upon that taxable income but for sections 8 and 9 shall not exceed 10% of the amount of the excess. (3) Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 99 of the Assessment Act, does not exceed $416, no levy is payable by the person upon that net income or part, as the case may be. (4) Where the net income of a trust estate or a part of that net income, being income in respect of which a person in the capacity of a trustee of a trust estate is liable to be assessed and pay tax pursuant to section 99 of the Assessment Act, exceeds $416 but does not exceed $520, the amount of levy payable by the person upon that net income shall not exceed 10% of the amount of the excess. 8 Amount of levy—person who has spouse or dependants (1) Where a person: (a) is a married person on the last day of the year of income; or (b) is entitled to a tax offset under Subdivision 61‑A of the Income Tax Assessment Act 1997 for the year of income in respect of the person's child (within the meaning of that Act); or (c) is entitled to a notional tax offset under Subdivision 961‑B of the Income Tax Assessment Act 1997 for the year of income; and the family income in relation to the person does not exceed the family income threshold in relation to the person, no levy is payable by the person upon the taxable income of the person. (2) Subject to subsection (3), where a person (in this subsection referred to as the relevant person): (a) was a married person on the last day of the year of income; or (b) is entitled to a tax offset under Subdivision 61‑A of the Income Tax Assessment Act 1997 for the year of income in respect of the person's child (within the meaning of that Act); or (c) is entitled to a notional tax offset under Subdivision 961‑B of the Income Tax Assessment Act 1997 for the year of income; and the family income in relation to the relevant person exceeds the family income threshold in relation to the relevant person, the amount of the levy payable by the relevant person upon the taxable income of the relevant person but for this section and section 9 shall be reduced by the amount (if any) calculated in accordance with the formula: (3) Where: (a) but for this subsection, the amount of levy payable by a person upon the taxable income of the person but for this section and section 9 would be reduced by an amount (in this subsection referred to as the reduction amount) ascertained in accordance with subsection (2); (b) the person was a married person on the last day of the year of income; and (c) but for this section and section 9, the spouse of the person would be liable to pay levy upon the taxable income of the spouse; the reduction amount shall, subject to subsection (4), be reduced by so much of the reduction amount as bears to the reduction amount the same proportion as the amount of the taxable income of the spouse bears to the family income in relation to the person. (4) Where: (a) subsection (3) applies for the purposes of ascertaining the levy payable by a person upon the taxable income of the person but for section 9; and (b) the amount of the reduction of that levy ascertained in accordance with subsections (2) and (3) exceeds the amount of the levy payable by the person upon the taxable income of the person but for this section and section 9; the amount of levy payable by the spouse of the person upon the taxable income of the spouse but for this subsection and section 9 shall be reduced by the amount of the excess. (5) In this section: family income, in relation to a person, means: (a) if the person was a married person on the last day of the year of income—the sum of the taxable income of the person and the taxable income of the spouse of the person; and (b) in any other case—the taxable income of the person. family income threshold, in relation to a person (the relevant person), means $43,846 increased by $4,027 for each person covered by paragraph 961‑5(1)(c) of the Income Tax Assessment Act 1997 in respect of whom: (a) in a case to which paragraph (b) does not apply—the relevant person; or (b) if the relevant person was a married person on the last day of the year of income—the relevant person or the spouse of the relevant person; is entitled to a notional tax offset under Subdivision 961‑A of the Income Tax Assessment Act 1997 for the year of income. (6) In the application of the definition of family income threshold in subsection (5) in determining the family income threshold in relation to a person in relation to a year of income, being a person who was not a married person on the last day of the year of income, the amount of $43,846 referred to in that definition shall not be increased on account of another person unless family tax benefit under the A New Tax System (Family Assistance) (Administration) Act 1999 was payable to the first‑mentioned person in respect of that other person in respect of the whole or any part of the year of income. (7) Subsections (5) and (6) apply in relation to a person who is entitled for the year of income to a rebate under section 160AAAA of the Assessment Act as if each reference to $43,846 were a reference to $57,198. 8B Levy surcharge—person without dependants who is not married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is not a married person; and (b) the person does not have any dependants; and (c) the person is not covered by an insurance policy that provides private patient hospital cover; and (d) the person is not a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) If the person's income for surcharge purposes exceeds the person's singles tier 1 threshold for the year of income, the amount of the levy that, apart from this section, would have been payable by the person under this Act for the year of income is to be increased: (a) if this section applies to the person for the whole of the year of income—by 1% of the person's taxable income; or (b) if this section applies to the person for only some of the days in the year of income—by the amount worked out using the formula: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income. 8C Levy surcharge—person with dependants who is not married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is not a married person; and (b) the person has one or more dependants; and (c) the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and (d) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) For the purposes of paragraph (1)(c), a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover. (3) If the person's income for surcharge purposes exceeds the person's family tier 1 threshold, the amount of the levy that, apart from this section, would have been payable by the person under this Act for that year is to be increased: (a) if this section applies to the person for the whole of the year of income—by the amount of 1% of the person's taxable income; or (b) if this section applies to the person for only some of the days in the year of income—by the amount worked out using the formula: (4) Increase the amount of each percentage mentioned in subsection (3) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income. (5) Increase the amount of each percentage mentioned in subsection (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income. 8D Levy surcharge—person who is married during whole or part of a financial year (1) This section applies to a person during a period if during the whole of the period: (a) the person is a married person; and (b) the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and (c) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person. Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married. Note 2: For dependant see sections 251R and 251V of the Assessment Act. Note 3: For prescribed person see section 251U of the Assessment Act. (2) For the purposes of paragraph (1)(b), a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover. (3) The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income is to be increased by the amount of 1% of the person's taxable income if: (a) this section applies to the person for the whole of the year of income; and (b) the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family tier 1 threshold; and (c) the person's income for surcharge purposes exceeds $26,000. (4) The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income, being a person to whom this section applies for only some of the days in the year of income, is to be increased by the amount worked out using the formula: if: (a) both of the following conditions are met if the person is married for the whole of the year of income: (i) the sum of the person's income for surcharge purposes and the person's spouse's income for surcharge purposes exceeds the person's family tier 1 threshold; (ii) the person's income for surcharge purposes exceeds $26,000; or (b) the person's income for surcharge purposes exceeds the person's family tier 1 threshold, if the person is married for only some of the year of income. (4A) 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. (4B) 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. (5) In this section: income for surcharge purposes, in relation to the person's spouse, includes any share in the net income of a trust estate: (a) to which the spouse is presently entitled as a beneficiary; and (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act. 8E Levy surcharge for certain trustees—beneficiary a person to whom section 8B applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8B applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) If the amount of the beneficiary's trust income exceeds the beneficiary's singles tier 1 threshold for the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased: (a) if this section applies to the beneficiary for the whole of the year of income—by the amount of 1% of the beneficiary's trust income; or (b) if this section applies to the beneficiary for only some of the days in the year of income—by the amount worked out using the formula: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. 8F Levy surcharge for certain trustees—beneficiary a person to whom section 8C applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8C applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) If the amount of the beneficiary's trust income exceeds the beneficiary's family tier 1 threshold, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased: (a) if this section applies to the beneficiary for the whole of the year of income—by the amount of 1% of the beneficiary's trust income; or (b) if this section applies to the beneficiary for only some of the days in the year of income—by the amount worked out using the formula: (3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. 8G Levy surcharge for certain trustees—beneficiary a person to whom section 8D applies (1) This section applies to a person who is a beneficiary of a trust estate during a period if: (a) section 8D applies to the beneficiary during the whole of the period; and (b) the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which the beneficiary is presently entitled (the beneficiary's trust income). (2) The amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by 1% of the beneficiary's trust income if: (a) this section applies to the beneficiary for the whole of the year of income; and (b) the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family tier 1 threshold; and (c) the amount of the beneficiary's trust income exceeds $26,000. (3) If this section applies to the beneficiary for only some of the days in the year of income, the amount of the levy that, apart from this section, would have been payable under this Act by the trustee in the capacity of trustee of the trust estate in relation to the beneficiary for the year of income is to be increased by the amount worked out using the formula: if: (a) in the case of a beneficiary who is a married person for the whole of the year of income: (i) the sum of the beneficiary's trust income and the beneficiary's spouse's income for surcharge purposes exceeds the beneficiary's family tier 1 threshold; and (ii) the beneficiary's trust income exceeds $26,000; or (b) in the case of a beneficiary who is a married person for only some of the year of income—the beneficiary's trust income exceeds the beneficiary's family tier 1 threshold. (3A) Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.25 of a percentage point if the beneficiary is a tier 2 earner for the year of income. (3B) Increase the amount of each percentage mentioned in subsections (2) and (3) by 0.5 of a percentage point if the beneficiary is a tier 3 earner for the year of income. (4) In this section: income for surcharge purposes, in relation to the beneficiary's spouse, includes any share in the net income of a trust estate: (a) to which the spouse is presently entitled as a beneficiary; and (b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act. 9 Reduction of levy—person who is prescribed person for part of year of income (1) In the case of a person who was a prescribed person during a part or parts only of the year of income, the amount of levy (other than an increase in the levy payable under section 8B, 8C, 8D, 8E, 8F or 8G) payable by the person but for this section shall be reduced by so much of that amount as bears to that amount the same proportion as the number of days in the part, or the sum of the numbers of days in the parts, of the year of income during which the person was a prescribed person bears to the number of days in the year of income. 9A Adjustment of taxable income for lump sum payments in arrears (1) This section applies to a person for a year of income if: (a) the person's assessable income for the year includes one or more eligible lump sums; and (b) the total arrears amount is not less than 10% of the normal taxable income of the year; and (c) in each relevant accrual year, one or more of the following applied: (i) the sum of the person's taxable income and the annual arrears amount for the year did not exceed the phase‑in limit; (ii) under section 8, no levy was payable by the person on the person's taxable income and, if the annual arrears amount for the year had been included in the person's taxable income, either no levy would have been payable or the amount of levy would have been reduced; (iii) under section 8, the amount of the levy payable by the person on the person's taxable income was reduced, and would also have been reduced if the annual arrears amount for the year had been included in the person's taxable income; (iv) the person was a prescribed person for at least one day. Note: For prescribed person, see section 251U of the Assessment Act. (2) For the purposes of subsections 6(1) and 7(1) and (2), the person's taxable income for the year of income is taken not to include the total arrears amount. (3) For the purposes of working out, under section 8: (a) whether levy is payable by the person on the person's taxable income for the year of income; or (b) whether the amount of levy payable by the person on the person's taxable income for the year of income is to be reduced; the person's taxable income for the year of income is taken not to include the total arrears amount. Note: This subsection does not affect the person's taxable income for the purposes of working out, under section 8, the family income in relation to a spouse of the person. (4) In this section: accrual year has the meaning given by subsection 159ZR(1) of the Assessment Act. annual arrears amount has the meaning given by subsection 159ZR(1) of the Assessment Act. eligible lump sum has the meaning given by subsection 159ZR(1) of the Assessment Act. normal taxable income has the meaning given by subsection 159ZR(1) of the Assessment Act. relevant accrual years means: (a) if there are 2 or more accrual years for the total arrears amount—the most recent 2 of those years; or (b) in any other case—the accrual year for the total arrears amount. total arrears amount has the meaning given by subsection 159ZR(1) of the Assessment Act. 10 Levy payable by a trustee assessable under section 98 of the Assessment Act (1) Where a person in the capacity of a trustee of a trust estate is liable to be assessed pursuant to section 98 of the Assessment Act in respect of a share of the net income of the trust estate to which a beneficiary is presently entitled, the amount of levy payable by the trustee upon that share of that net income shall not exceed the amount of levy that would be payable by the beneficiary if the amount of that share were the taxable income of the beneficiary. (2) For the purposes of working out the amount of levy that would be payable by the beneficiary, any rebate that the trustee is entitled to under section 160AAAB of the Assessment Act is taken to be a rebate that the beneficiary is entitled to under section 160AAAA of that Act. 11 Financial years for which levy is payable The levy imposed by this Act is levied, and shall be paid, for the financial year commencing on 1 July 1986 and for all subsequent financial years until the Parliament otherwise provides. Endnotes Endnote 1—About the endnotes The endnotes provide information about this compilation and the compiled law. The following endnotes are included in every compilation: Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Abbreviation key—Endnote 2 The abbreviation key sets out abbreviations that may be used in the endnotes. Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history. The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation. The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. Editorial changes The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date. If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel. Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003. If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history. Endnote 2—Abbreviation key ad = added or inserted o = order(s) am = amended Ord = Ordinance amdt = amendment orig = original c = clause(s) par = paragraph(s)/subparagraph(s) C[x] = Compilation No. x /sub‑subparagraph(s) Ch = Chapter(s) pres = present def = definition(s) prev = previous Dict = Dictionary (prev…) = previously disallowed = disallowed by Parliament Pt = Part(s) Div = Division(s) r = regulation(s)/rule(s) ed = editorial change reloc = relocated exp = expires/expired or ceases/ceased to have renum = renumbered effect rep = repealed F = Federal Register of Legislation rs = repealed and substituted gaz = gazette s = section(s)/subsection(s) LA = Legislation Act 2003 Sch = Schedule(s) LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s) (md) = misdescribed amendment can be given SLI = Select Legislative Instrument effect SR = Statutory Rules (md not incorp) = misdescribed amendment Sub‑Ch = Sub‑Chapter(s) cannot be given effect SubPt = Subpart(s) mod = modified/modification underlining = whole or part not No. = Number(s) commenced or to be commenced Endnote 3—Legislation history Act Number and year Assent Commencement Application, saving and transitional provisions Medicare Levy Act 1986 110, 1986 4 Nov 1986 4 Nov 1986 Medicare Levy Amendment Act 1987 110, 1987 26 Nov 1987 26 Nov 1987 s. 4 Medicare Levy Amendment Act 1988 93, 1988 24 Nov 1988 24 Nov 1988 s. 4 Medicare Levy Amendment Act 1989 137, 1989 23 Nov 1989 23 Nov 1989 s. 4 Medicare Levy Amendment Act 1990 86, 1990 6 Nov 1990 6 Nov 1990 s. 4 Taxation Laws Amendment Act (No. 5) 1990 135, 1990 28 Dec 1990 Sch (Pt 1): 28 Dec 1990 (s 2(1)) — Taxation Laws Amendment Act (No. 2) 1991 100, 1991 27 June 1991 s 90 and 91: 27 June 1991 (s 2(1)) s 91 Medicare Levy Amendment Act 1991 212, 1991 24 Dec 1991 24 Dec 1991 s. 4 Medicare Levy Amendment Act 1992 155, 1992 11 Dec 1992 11 Dec 1992 s. 5 Medicare Levy Amendment Act (No. 2) 1992 157, 1992 11 Dec 1992 11 Dec 1992 s. 5 Taxation (Deficit Reduction) Act (No. 1) 1993 57, 1993 27 Oct 1993 27 Oct 1993 s. 42 Medicare Levy Amendment Act 1995 56, 1995 28 June 1995 Schedule 2: Royal Assent Sch. 1 (item 2) and Sch. 2 (item 10) Remainder: 27 June 1995 Medicare Levy Amendment Act 1996 16, 1996 27 June 1996 Schedule 1: 1 July 1996 Sch. 1 (item 6) and Sch. 2 (item 6) Schedule 2: 1 July 1997 Remainder: Royal Assent Medicare Levy Amendment Act (No. 1) 1997 64, 1997 30 May 1997 Schedule 1 (Part 1): 1 July 1996 Sch. 1 (items 6, 9) and Sch. 2 (item 7) Schedule 1 (Part 2) and Schedule 2: 1 July 1997 Remainder: Royal Assent Medicare Levy Amendment Act 1998 29, 1998 17 Apr 1998 1 July 1997 (s 2) Sch 1 (item 9) Medicare Levy Consequential Amendment (Trust Loss) Act 1998 30, 1998 17 Apr 1998 17 Apr 1998 Sch. 1 (item 2) Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998 93, 1998 15 July 1998 Sch 7 (item 46): 1 Apr 1998 (s 2(9)) — A New Tax System (Fringe Benefits Reporting) Act 1999 17, 1999 19 Apr 1999 Sch 4: 19 Apr 1999 (s 2(1)) Sch 4 (item 8) A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 82, 1999 8 July 1999 Sch 8 (items 27–29): 1 July 2000 (s 2(2)) Sch 8 (item 29) A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 83, 1999 8 July 1999 Sch 10 (items 65, 68(1)): 1 July 2000 (s 2(2)) Sch 10 (item 68(1)) A New Tax System (Family Assistance and Related Measures) Act 2000 45, 2000 3 May 2000 Sch 4 (item 30): repealed on commencement (s 2(10)) Sch 4 (item 31) Sch 4 (item 31): 3 May 2000 (s 2(1)) as amended by Taxation Laws Amendment Act (No. 3) 2003 101, 2003 14 Oct 2003 Sch 6 (item 1): 1 July 2000 (s 2(1) item 8) — A New Tax System (Fringe Benefits) Act 2000 52, 2000 30 May 2000 30 May 2000 Sch. 3 (item 2) Medicare Levy Amendment (CPI Indexation) Act 2000 54, 2000 30 May 2000 30 May 2000 Sch. 1 (item 10) Taxation Laws Amendment Act (No. 6) 2000 76, 2000 28 June 2000 28 June 2000 Sch. 3 (item 6) Medicare Levy Amendment (CPI Indexation) Act (No. 1) 2001 12, 2001 22 Mar 2001 22 Mar 2001 Sch. 1 (item 13) Taxation Laws Amendment (Changes for Senior Australians) Act 2001 44, 2001 25 May 2001 25 May 2001 Sch. 2 (item 8) Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 39, 2002 26 June 2002 26 June 2002 Sch. 1 (item 15) and Sch. 2 (item 8) Taxation Laws Amendment Act (No. 2) 2002 57, 2002 3 July 2002 Sch 8: 3 July 2002 (s 2(1) item 7) Sch 8 (item 3) Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003 45, 2003 24 June 2003 24 June 2003 s. 4 Taxation Laws Amendment Act (No. 6) 2003 67, 2003 30 June 2003 Schedule 1 (items 1–12, 15): Royal Assent Sch. 1 (item 15) Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 84, 2004 25 June 2004 25 June 2004 s 4 and 5 as amended by Tax Laws Amendment (2010 Measures No. 2) Act 2010 75, 2010 28 June 2010 Schedule 6 (item 116): 29 June 2010 — Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005 62, 2005 26 June 2005 26 June 2005 s 4 and Sch 1 (item 13) as amended by Tax Laws Amendment (2010 Measures No. 2) Act 2010 75, 2010 28 June 2010 Schedule 6 (item 117): 29 June 2010 — Tax Laws Amendment (Personal Income Tax Reduction) Act 2005 101, 2005 12 Aug 2005 12 Aug 2005 s. 4 Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 55, 2006 19 June 2006 Schedules 1, 3 and 4: 1 July 2006 Sch. 4 (item 8) Remainder: Royal Assent Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006 59, 2006 22 June 2006 22 June 2006 Sch. 1 (item 13) Tax Laws Amendment (2006 Measures No. 3) Act 2006 80, 2006 30 June 2006 Schedule 6 (item 9): Royal Assent — Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 32, 2007 30 Mar 2007 Schedule 2 (items 75–79): 1 Apr 2007 (see s. 2(1)) — Tax Laws Amendment (2007 Budget Measures) Act 2007 75, 2007 21 June 2007 21 June 2007 Sch. 1 (item 26) Tax Laws Amendment (Personal Income Tax Reduction) Act 2007 76, 2007 21 June 2007 21 June 2007 Sch. 1 (item 11) Tax Laws Amendment (Personal Income Tax Reduction) Act 2008 29, 2008 23 June 2008 Schedule 1 (items 7–10): 1 July 2008 Sch. 1 (items 10, 20, 30) Schedule 1 (items 17–20): 1 July 2009 Schedule 1 (items 27–30): 1 July 2010 Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 50, 2008 25 June 2008 Schedule 1 (items 2–13): Royal Assent Sch. 1 (item 13) Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 63, 2008 30 June 2008 s. 4: Royal Assent s. 4 and Sch. 1 (item 16) Schedule 1 (items 12–16): 1 July 2008 Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 110, 2008 31 Oct 2008 31 Oct 2008 s. 4 and Sch. 1 (items 11, 12) Tax Laws Amendment (2009 Measures No. 1) Act 2009 27, 2009 26 Mar 2009 Schedule 3 (items 48–61, 102(1)): 27 Mar 2009 Sch. 3 (item 102(1)) Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 41, 2009 23 June 2009 Schedule 1 (items 2–13): Royal Assent Sch. 1 (item 13) Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 78, 2010 29 June 2010 Schedule 1 (items 2–13): Royal Assent Sch. 1 (item 13) Paid Parental Leave (Consequential Amendments) Act 2010 105, 2010 14 July 2010 Schedule 1 (items 54–57) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1)) Sch. 2 (items 1, 2) Tax Laws Amendment (2011 Measures No. 2) Act 2011 41, 2011 27 June 2011 Schedule 5 (item 398): Royal Assent — Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 44, 2011 27 June 2011 Schedule 1 (items 2–13): Royal Assent Sch. 1 (item 13) Clean Energy (Tax Laws Amendments) Act 2011 159, 2011 4 Dec 2011 Schedule 2 (items 2–11) and Schedule 3 (items 22–24): 1 July 2012 Sch. 2 (item 11) and Sch. 3 (item 24) as amended by Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 86, 2012 28 June 2012 Schedule 1 (items 15, 16): Royal Assent — Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Act 2012 27, 2012 4 Apr 2012 Schedule 1: 1 July 2012 (see s. 2(1)) Sch. 1 (item 23) Remainder: Royal Assent Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 86, 2012 28 June 2012 Schedule 1 (items 2–13): Royal Assent Sch. 1 (item 13) Medicare Levy Amendment (DisabilityCare Australia) Act 2013 43, 2013 28 May 2013 28 May 2013 Sch. 1 (item 7) Tax Laws Amendment (Medicare Levy) Act 2013 81, 2013 28 June 2013 28 June 2013 Sch. 1 (item 4) Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014 68, 2014 30 June 2014 Sch 1 (items 2–6): Royal Assent Sch 1 (item 6) Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2015 69, 2015 25 June 2015 Sch 1 (items 2–13): 25 June 2015 (s 2) Sch 1 (item 13) Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 70, 2015 25 June 2015 Sch 2 (items 30–32, 38): 25 June 2015 (s 2(1) item 7) Sch 2 (item 38) Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2016 39, 2016 4 May 2016 Sch 1 (items 2–14): 4 May 2016 (s 2(1) item 1) Sch 1 (item 14) Medicare Levy Amendment (Attribution Managed Investment Trusts) Act 2016 50, 2016 5 May 2016 Sch 1: 5 May 2016 (s 2(1) item 2) — Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2017 58, 2017 22 June 2017 Sch 1 (items 2–14): 23 June 2017 (s 2(1) item 1) Sch 1 (item 14) Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2018 69, 2018 29 June 2018 Sch 1 (items 2–14): 30 June 2018 (s 2(1) item 1) Sch 1 (item 14) Medicare Levy Amendment (Excess Levels for Private Health Insurance Policies) Act 2018 100, 2018 21 Sept 2018 Sch 1: 1 Apr 2019 (s 2(1) item 2) Sch 1 (item 3) Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2019 29, 2019 5 Apr 2019 Sch 1 (items 2–14): 6 Apr 2019 (s 2(1) item 1) Sch 1 (item 14) Coronavirus Economic Response Package Omnibus Act 2020 22, 2020 24 Mar 2020 Sch 14 (items 2–14): 25 Mar 2020 (s 2(1) item 8) Sch 14 (item 14) Treasury Laws Amendment (2021 Measures No. 3) Act 2021 61, 2021 29 June 2021 Sch 1 (items 2–14): 30 June 2021 (s 2(1) item 2) Sch 1 (item 14) Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 14, 2022 31 Mar 2022 Sch 1 (items 2–14): 1 Apr 2022 (s 2(1) item 2) Sch 1 (item 14) Treasury Laws Amendment (2023 Measures No. 2) Act 2023 28, 2023 23 June 2023 Sch 1 (items 2–14): 24 June 2023 (s 2(1) item 2) Sch 1 (item 14) Treasury Laws Amendment (Cost of Living—Medicare Levy) Act 2024 4, 2024 5 Mar 2024 Sch 1 (items 2–14): 6 Mar 2024 (s 2(1) item 1) Sch 1 (item 14) Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 138, 2024 10 Dec 2024 Sch 3: 1 Jan 2025 (s 2(1) item 5) Sch 3 (item 2) Endnote 4—Amendment history Provision affected How affected s 3..................... am No 135, 1990; No 64, 1997; No 30, 1998; No 17, 1999; No 76, 2000; No 44, 2001; No 39, 2002; No 57, 2002; No 45, 2003; No 67, 2003; No 84, 2004; No 62, 2005; No 101, 2005; No 55, 2006; No 59, 2006; No 32, 2007; No 75, 2007; No 76, 2007; No 29, 2008; No 50, 2008; No 110, 2008; No 27, 2009; No 41, 2009; No 78, 2010; No 41, 2011; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 27, 2012; No 86, 2012; No 69, 2015; No 39, 2016; No 50, 2016; No 58, 2017; No 69, 2018; No 100, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 s 3AA................... ad No 110, 2008 rep No 27, 2012 s 3A.................... ad No 64, 1997 rs No 110, 2008; No 27, 2012 s 5..................... am No 80, 2006 s 6..................... am No 110, 1987; No 157, 1992; No 56, 1995; No 16, 1996; No 43, 2013; No 50, 2016 s 7..................... am No 110, 1987; No 93, 1988; No 137, 1989; No 86,1990; No 155, 1992; No 57, 1993; No 56, 1995; No 64, 1997; No 29, 1998; No 54, 2000; Nos 12 and 44, 2001; No 55, 2006; No 43, 2013 s 8..................... am No 110, 1987; No 93, 1988; No 137, 1989; No 86, 1990; No 135, 1990; No 100, 1991; No 212, 1991; No 155, 1992; No 157, 1992; No 57, 1993; No 56, 1995; No 16, 1996; No 64, 1997; No 29, 1998; No 93, 1998; No 82, 1999; No 83, 1999; No 54, 2000; No 12, 2001; No 44, 2001; No 39, 2002; No 67, 2003; No 84, 2004; No 62, 2005; No 55, 2006; No 59, 2006; No 75, 2007; No 76, 2007; No 29, 2008; No 50, 2008; No 63, 2008; No 41, 2009; No 78, 2010; No 105, 2010; No 44, 2011; No 159, 2011; No 86, 2012; No 43, 2013; No 81, 2013; No 68, 2014; No 69, 2015; No 70, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019 ed C45 am No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 s 8A.................... ad No 16, 1996 rep No 16, 1996 s 8B.................... ad No 64, 1997 am No 17, 1999; No 110, 2008; No 27, 2009; No 27, 2012 s 8C.................... ad No 64, 1997 am No 17, 1999; No 27, 2009; No 27, 2012 s 8D.................... ad No 64, 1997 am No 29, 1998; No 17, 1999; No 52, 2000; No 54, 2000; No 12, 2001; No 39, 2002; No 67, 2003; No 84, 2004; No 62, 2005; No 59, 2006; No 75, 2007; No 50, 2008; No 27, 2009; No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 27, 2012; No 86, 2012; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 s 8E.................... ad No 64, 1997 am No 110, 2008; No 27, 2012 s 8F.................... ad No 64, 1997 am No 27, 2009; No 27, 2012 s 8G.................... ad No 64, 1997 am No 29, 1998; No 17, 1999; No 54, 2000; No 12, 2001; No 39, 2002; No 67, 2003; No 84, 2004; No 62, 2005; No 59, 2006; No 75, 2007; No 50, 2008; No 27, 2009; No 41, 2009; No 78, 2010; No 44, 2011; No 159, 2011 (as am by No 86, 2012); No 27, 2012; No 86, 2012; No 69, 2015; No 39, 2016; No 58, 2017; No 69, 2018; No 29, 2019; No 22, 2020; No 61, 2021; No 14, 2022; No 28, 2023; No 4, 2024 s 9..................... am No 16, 1996; No 64, 1997; No 27, 2009 s 9A.................... ad No 138, 2024 s 10.................... am No 44, 2001 s 11.................... am No 110, 1987 rs No 93, 1988 am No 137, 1989 rs No 86, 1990