Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 3 Amendment of income tests
Medicare Levy Act 1986
61 Subsection 8G(4)
Repeal the subsection, substitute:
(4) In this section:
income for surcharge purposes , in relation to the beneficiarys 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.
Note: The heading to section 9 is altered by omitting (other than certain levy increases) .