House of Representatives
Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CPI | consumer price index |
| SAPTO | seniors and pensioners tax offset |
| threshold amount | Medicare levy and Medicare levy surcharge low-income threshold amount |
| surcharge | Medicare levy surcharge |