Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 28   Foreign income tax offset, Medicare levy and surcharge

Income Tax Assessment Act 1997

240   Subsection 995-1(1) (definition of Medicare levy surcharge )

Repeal the definition, substitute:

Medicare levy surcharge means:

(a) an amount (other than a nil amount) of *Medicare levy that is payable by you only because of section 8B, 8C, 8D, 8E, 8F or 8G of the Medicare Levy Act 1986; or

(b) *Medicare levy (fringe benefits) surcharge.