A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

No. 18, 1999

Compilation No.   41

Compilation date: 28 March 2025

Includes amendments: Act No. 28, 2025

About this compilation

This compilation

This is a compilation of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 that shows the text of the law as amended and in force on 28 March 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Part 1—Preliminary 1

1 Short title 1

2 Commencement 1

3 Definitions 1

4 When does a person have private patient hospital cover? 2

5 Who is a dependant of a person? 3

6 What is a tier 2 earner and tier 3 earner 3

7 When are people married? 3

8 Who is a prescribed person? 4

9 Application 5

Part 2—Imposition of surcharge 6

10 Imposition of Medicare levy surcharge 6

Part 3—Amount of surcharge payable 7

Division 1—General rule 7

11 Amount of surcharge payable 7

Division 2—Amount of surcharge for single person without dependants 8

12 Amount of surcharge for single person without dependants 8

Division 3—Amount of surcharge for single person with dependants 9

13 Amount of surcharge for single person with dependants 9

Division 4—Amount of surcharge for married person 11

14 Who does this Division apply to? 11

15 Amount of surcharge if this Division applies for whole year 12

16 Amount of surcharge if this Division applies for part of the year 13

Endnotes 15

Endnote 1—About the endnotes 15

Endnote 2—Abbreviation key 17

Endnote 3—Legislation history 18

Endnote 4—Amendment history 25

An Act to implement A New Tax System by imposing Medicare levy surcharge on reportable fringe benefits totals of some employees without private hospital insurance

 1 Preliminary
1 Short title

This Act may be cited as the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999.
2 Commencement

This Act commences on the day on which the A New Tax System (Fringe Benefits Reporting) Act 1999 receives the Royal Assent.
3 Definitions 1

In this Act, unless the contrary intention appears:

Assessment Act means the Income Tax Assessment Act 1936.

Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

covered by an insurance policy that provides private patient hospital cover has a meaning affected by section 4.

dependant of a person has the meaning given by section 5.

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.

married has a meaning affected by section 7.

prescribed person has the meaning given by section 8.

reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.

resident of Australia has the meaning given by section 10.

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.

surcharge means Medicare levy surcharge imposed by section 10.

tier 2 earner has the meaning given by section 6.

tier 3 earner has the meaning given by section 6.

Note: For limited purposes, sections 12, 13 and 14 also treat certain persons as being covered by an insurance policy that provides private patient hospital cover.

 2

Subject to subsection (1) and any other contrary intention, an expression used in both this Act and Part VIIB of the Assessment Act has the same meaning in this Act as it has in that Part.
4 When does a person have private patient hospital cover?

For the purposes of this Act, a person is covered by an insurance policy that provides private patient hospital cover if:

 a

(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.
5 Who is a dependant of a person?

A person is a dependant of another person for a period if the person would be a dependant of the other person for the period for the purposes of Part VIIB of the Assessment Act, disregarding subsections 251R(4), (5), (6B), (6C) and (6D) of that Act.
6 What is a tier 2 earner and tier 3 earner 1

(1) Subject to this section, for the purposes of this Act:

 a

(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

(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

(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

(3) Replace paragraph 22-30(1)(b) of the Private Health Insurance Act 2007 with the following paragraph:

 b

(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):
7 When are people married?

De facto couples treated as if married

 1

This Act applies to 2 persons (whether of the same sex or different sexes) as if they were married to each other for a period if:

 a

(a) their relationship is registered for the period under a law of a State or Territory prescribed for the purposes of Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; orsection 2E of the

b

they lived together in a relationship as a couple on a genuine domestic basis for the period, although not legally married to each other.

 1A

If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (1)(a) with another person, this Act applies as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (1)(a) with, the other person.

Persons living separately taken not to be married

 2

A person is taken not to be married to another person if they are living separately and apart.

New widows and widowers taken to be married until end of year

 3

If:

 a

(a) the last person (the deceased) 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 deceased during the period starting on the day the deceased died and ending on 30 June of the year of income.
8 Who is a prescribed person?

A person is a prescribed person for a period if the person would be a prescribed person for the purposes of Part VIIB of the Assessment Act during the period, disregarding subsection 251U(3) of that Act.
9 Application

This Act extends to every external Territory referred to in the definition of Australia.
2 Imposition of surcharge
10 Imposition of Medicare levy surcharge

Surcharge imposed on reportable fringe benefits total

 1

Medicare levy surcharge is imposed on the reportable fringe benefits total for a year of income of a person who is a resident of Australia at any time during the year of income.

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 is payable by the person.

Who is a resident of Australia—general rule

 2

(2) A person is a resident of Australia if he or she is a resident of Australia as defined in subsection 6(1) of the Assessment Act.

Application: 1999-2000 year of income onwards

 4

Subsection (1) applies to the 1999-2000 year of income and later years of income.
3 Amount of surcharge payable 1 General rule
11 Amount of surcharge payable

General rule

The amount of surcharge payable by a person on the person’s reportable fringe benefits total for a year of income is the total of the amounts worked out under whichever of Divisions 2, 3 and 4 apply to the person for a period in the year of income.
2 Amount of surcharge for single person without dependants
12 Amount of surcharge for single person without dependants 1

This Division applies to a person for a period in a year of income if:

 a

the person’s income for surcharge purposes for the year of income exceeds the person’s singles tier 1 threshold for the year of income; and

 b

during the whole of the period:

 i

the person is not a married person; and

 ii

the person does not have any dependants; and

 iii

the person is not covered by an insurance policy that provides private patient hospital cover; and

 iv

the person is not a prescribed person.

 2

The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if this Division applies to the person for the whole of the year of income.

 3

If this Division applies to the person for only some of the days of the year of income, the amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:
4

Increase the amount of each percentage mentioned in subsections (2) and (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 subsections (2) and (3) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
3 Amount of surcharge for single person with dependants
13 Amount of surcharge for single person with dependants

Application

 1

This Division applies to a person for a period in a year of income if:

 a

the person’s income for surcharge purposes for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

 b

during the whole of the period:

 i

the person is not a married person; and

 ii

the person has one or more dependants; and

 iii

the person, or at least one of the person’s dependants, is not covered by an insurance policy that provides private patient hospital cover; and

 iv

the person is not a prescribed person.

Special rules for applying subparagraph (1)(b)(iii)

 2

For the purposes of subparagraph (1)(b)(iii):

 a

the person is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover if, apart from subsection 251U(2) of the Assessment Act, the person would be a prescribed person for the period because of paragraph 251U(1)(a), (b), (ca), (caa) or (cb) of that Act; and

 b

disregard each of the person’s dependants who:

 i

is a prescribed person for the period; or

 ii

would be a prescribed person for the period apart from subsection 251U(2) of the Assessment Act.

Note: Paragraphs 251U(1)(a), (b), (ca), (caa) and (cb) of the Assessment Act provide that the following are prescribed persons:

defence personnel and members of their families who can get free medical treatment;

people who can get free medical treatment under the Veterans’ Entitlements Act 1986, the Military Rehabilitation and Compensation Act 2004, the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019;

people who receive certain payments under the Social Security Act 1991 or the Veterans’ Entitlements Act 1986.

Subsection 251U(2) of the Assessment Act provides that a person who would otherwise be a prescribed person is not a prescribed person if one or more of his or her dependants are not prescribed persons.

Amount of surcharge payable for whole year

 3

The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if this Division applies to the person for the whole of the year of income.

Amount of surcharge payable for part of year

 4

If this Division applies to the person for only some of the days of the year of income, the amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:
5

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.

 6

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.
4 Amount of surcharge for married person
14 Who does this Division apply to?

Application

 1

This Division applies to a person for a period in a year of income 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, is not covered by an insurance policy that provides private patient hospital cover; and

 c

the person is not a prescribed person.

Special rules for applying paragraph (1)(b)

 2

For the purposes of paragraph (1)(b):

 a

the person is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover if, apart from subsection 251U(2) of the Assessment Act, the person would be a prescribed person for the period because of paragraph 251U(1)(a), (b), (ca), (caa) or (cb) of that Act; and

 b

disregard each of the person’s dependants who:

 i

is a prescribed person for the period; or

 ii

would be a prescribed person for the period apart from subsection 251U(2) of the Assessment Act.

Note: Paragraphs 251U(1)(a), (b), (ca), (caa) and (cb) of the Assessment Act provide that the following are prescribed persons:

defence personnel and members of their families who can get free medical treatment;

people who can get free medical treatment under the Veterans’ Entitlements Act 1986, the Military Rehabilitation and Compensation Act 2004, the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019;

people who receive certain payments under the Social Security Act 1991 or the Veterans’ Entitlements Act 1986.

Subsection 251U(2) of the Assessment Act provides that a person who would otherwise be a prescribed person is not a prescribed person if one or more of his or her dependants are not prescribed persons.
15 Amount of surcharge if this Division applies for whole year

When this section applies

 1

The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income is 1% of that total if:

 a

this Division 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, for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

 c

the person’s income for surcharge purposes for the year of income exceeds $27,222.

Special rule if person’s spouse is a presently entitled beneficiary in a trust estate

 2

In working out whether subsection (1) applies to a person whose spouse is a beneficiary presently entitled to a share in the net income of a trust estate in respect of which the trustee is liable to be assessed under section 98 of the Assessment Act, assume that:

 a

the spouse’s income for surcharge purposes included that share; and

 b

subsection 271-105(1) in Schedule 2F to that Act did not apply in working out the net income of the trust estate.

 3

Increase the amount of the percentage mentioned in subsection (1) 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 the percentage mentioned in subsection (1) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
16 Amount of surcharge if this Division applies for part of the year

When this section applies

 1

The amount of surcharge payable on a person’s reportable fringe benefits total for a year of income includes the amount worked out using the formula in subsection (4) if:

 a

this Division applies to the person for only part of the year of income; and

 b

either subsection (2) or (3) applies to the person.

Person married for whole year of income

 2

This subsection applies to the person if:

 a

the person is married 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, for the year of income exceeds the person’s family tier 1 threshold for the year of income; and

 c

the person’s income for surcharge purposes for the year of income exceeds $27,222.

Person married for part of the year of income

 3

This subsection applies to the person if:

 a

the person is married for only part of the year of income; and

 b

the person’s income for surcharge purposes for the year of income exceeds the person’s family tier 1 threshold for the year of income.

Amount of surcharge

 4

The amount of surcharge payable on the person’s reportable fringe benefits total for the year of income includes the amount worked out using the formula:

where:

number of applicable days is the number of days in the year of income for which this Division applies to the person.

 4A

Increase the amount of the percentage mentioned in subsection (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 the percentage mentioned in subsection (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

Special rule if person’s spouse is a presently entitled beneficiary in a trust estate

 5

In working out whether subsection (2) applies to a person whose spouse is a beneficiary presently entitled to a share in the net income of a trust estate in respect of which the trustee is liable to be assessed under section 98 of the Assessment Act, assume that:

 a

the spouse’s income for surcharge purposes included that share; and

 b

subsection 271-105(1) in Schedule 2F to that Act did not apply in working out the net income of the trust estate.

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— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 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 Legislation Act 2003.section 15V of the

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
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 18, 1999
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2000 53, 2000 30 May 2000 30 May 2000 (s 2) Sch 1 (item 5)
Medicare Levy Amendment (CPI Indexation) Act 2000 54, 2000 30 May 2000 Sch 1 (items 1, 2): 30 May 2000 (s 2) Sch 1 (item 2)
Taxation Laws Amendment Act (No. 6) 2000 76, 2000 28 June 2000 Sch 3 (items 1–3, 6): 28 June 2000 (s 2) Sch 3 (item 6)
Medicare Levy Amendment (CPI Indexation) Act (No. 1) 2001 12, 2001 Sch 1 (items 1, 2): 22 Mar 2001 (s 2) Sch 1 (item 2)
Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002 39, 2002 26 June 2002 Sch 1 (items 1, 2, 15): 26 June 2002 (s 2) Sch 1 (item 15)
Taxation Laws Amendment Act (No. 6) 2003 67, 2003 30 June 2003 Sch 1 (items 13–15): 30 June 2003 (s 2) Sch 1 (item 15)
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 52, 2004 Sch 3 (items 11, 12): 1 July 2004 (s 2(1) item 6) —
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004 84, 2004 25 June 2004 s. 4 and Sch 1 (items 1, 2): 25 June 2004 (s 2) s 4
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010 75, 2010 28 June 2010 Sch 6 (item 116): 29 June 2010 (s 2(1) item 9) —
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005 62, 2005 26 June 2005 Sch 1 (items 1, 13): 26 June 2005 (s 2) Sch 1 (item 13)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010 75, 2010 28 June 2010 Sch 6 (item 117): 29 June 2010 (s 2(1) item 9) —
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2006 59, 2006 22 June 2006 Sch 1 (items 1, 13): 22 June 2006 (s 2) Sch 1 (item 13)
Tax Laws Amendment (2006 Measures No. 3) Act 2006 80, 2006 30 June 2006 Sch 6 (item 1): 30 June 2006 (s 2(1) item 7) —
Superannuation Legislation Amendment (Simplification) Act 2007 15, 2007 Sch 1 (items 9, 406(1)–(3)): 15 Mar 2007 (s 2(1) item 2) Sch 1 (item 406(1)–(3))
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 32, 2007 Sch 2 (items 4–8): 1 Apr 2007 (s 2(1) item 7) —
Tax Laws Amendment (2007 Budget Measures) Act 2007 75, 2007 21 June 2007 Sch 1 (items 14, 26): 21 June 2007 (s 2) Sch1 (item 26)
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2008 50, 2008 25 June 2008 Sch 1 (items 1, 13): 25 June 2008 (s 2) Sch 1 (item 13)
Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Act (No. 2) 2008 110, 2008 s 4 and Sch 1 (items 1–5, 11, 12): 31 Oct 2008 (s 2) s 4 and Sch 1 (items 11, 12)
Same-Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008 144, 2008 Sch 14 (items 1, 2): 10 Dec 2008 (s 2(1) item 36) Sch 14 (item 2)
Tax Laws Amendment (2009 Measures No. 1) Act 2009 27, 2009 Sch 3 (items 22–32, 102(1)): 27 Mar 2009 (s 2(1) item 5) Sch 3 (item 102(1))
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2009 41, 2009 23 June 2009 Sch 1 (items 1, 13): 23 June 2009 (s 2) Sch 1 (item 13)
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2010 78, 2010 29 June 2010 Sch 1 (item 1, 13): 29 June 2010 (s 2) Sch 1 (item 13)
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011 44, 2011 27 June 2011 Sch 1 (items 1, 13): 27 June 2011 (s 2) Sch 1 (item 13)
Acts Interpretation Amendment Act 2011 46, 2011 27 June 2011 Sch 2 (item 65) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 3, 12) Sch 3 (items 10, 11)
Clean Energy (Tax Laws Amendments) Act 2011 159, 2011 4 Dec 2011 Sch 2 (items 1, 11): 1 July 2012 (s 2(1) item 4) Sch 2 (item 11)
as amended by
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 86, 2012 28 June 2012 Sch 1 (item 14): 28 June 2012 (s 2(1) item 2) —
Tax Laws Amendment (2011 Measures No. 9) Act 2012 12, 2012 21 Mar 2012 Sch 6 (item 22): 21 Mar 2012 (s 2(1) item 10) —
Fairer Private Health Insurance Incentives (Medicare Levy Surcharge—Fringe Benefits) Act 2012 28, 2012 4 Apr 2012 Sch 1: 1 July 2012 (s 2(1) item 2) Remainder: 4 Apr 2012 (s 2(1) item 1) Sch 1 (item 17)
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 86, 2012 28 June 2012 Sch 1 (items 1, 13): 28 June 2012 (s 2(1) item 2) Sch 1 (item 13)
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 88, 2013 28 June 2013 Sch 7 (item 194): 1 July 2012 (s 2(1) item 18) —
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2015 52, 2015 26 May 2015 1 July 2016 (s 2) Sch 1 (item 4)
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2015 69, 2015 25 June 2015 Sch 1 (items 1, 13): 25 June 2015 (s 2) Sch 1 (item 13)
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2016 39, 2016 4 May 2016 Sch 1 (items 1, 14): 4 May 2016 (s 2(1) item 1) Sch 1 (item 14)
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2017 58, 2017 22 June 2017 Sch 1 (items 1, 14): 23 June 2017 (s 2(1) item 1) Sch 1 (item 14)
Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2017 59, 2017 22 June 2017 Sch 1 (items 22, 23): 1 July 2017 (s 2(1) item 4) —
Social Services Legislation Amendment (Welfare Reform) Act 2018 26, 2018 11 Apr 2018 Sch 5 (items 22–25, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 5 (items 139–148)
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2018 69, 2018 29 June 2018 Sch 1 (item 1): 30 June 2018 (s 2(1) item 1) —
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment (Excess Levels for Private Health Insurance Policies) Act 2018 99, 2018 21 Sept 2018 Sch 1: 1 Apr 2019 (s 2(1) item 2) Sch 1 (item 4)
Treasury Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2019. 29, 2019 5 Apr 2019 Sch 1 (items 1, 14): 6 Apr 2019 (s 2(1) item 1) Sch 1 (item 14)
Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 42, 2019 5 Apr 2019 Sch 1 (item 1) and Sch 2 (items 5, 6): 6 Apr 2019 (s 2(1) item 2) Sch 1 (item 1)
Coronavirus Economic Response Package Omnibus Act 2020 22, 2020 24 Mar 2020 Sch 14 (items 1, 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 1, 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 1, 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 1, 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 1, 14): 6 Mar 2024 (s 2(1) item 1) Sch 1 (item 14)
Treasury Laws Amendment (More Cost of Living Relief) Act 2025 28, 2025 27 Mar 2025 Sch 2 (item 1): 28 Mar 2025 (s 2(1) item 1) Sch 2 (item 14)

Endnote 4—Amendment history
Provision affected How affected
Part 1
s 3 am No 76, 2000; No 110, 2008; No 27, 2009; No 28, 2012; No 52, 2015
s 4 rs No 76, 2000
am No 32, 2007; No 99, 2018
s 5A ad No 110, 2008
rep No 28, 2012
s 6 am No 110, 2008
rs No 28, 2012
s 7 am No 144, 2008; No 46, 2011
s 9 am No 15, 2007
rep No 27, 2009
ad No 52, 2015
Part 2
s 10 am No 80, 2006; No 52, 2015
Part 3
Division 1
s 11 am No 53, 2000; No 12, 2012
Division 2
s 12 am No 110, 2008; No 27, 2009; No 28, 2012
Division 3
s 13 am No 27, 2009; No 52, 2004; No 28, 2012; No 59, 2017; No 26, 2018; No 42, 2019
Division 4
s 14 am No 52, 2004; No 59, 2017; No 26, 2018; No 42, 2019
s 15 am No 53, 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 28, 2012; No 86, 2012; No 88, 2013; 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; No 28, 2025
s 16 am No 53, 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 28, 2012; No 86, 2012; No 88, 2013; 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; No 28, 2025