Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-30 - COLLECTING MEDICARE LEVY WITH INCOME TAX  

Division 90 - Medicare levy and Medicare levy surcharge  

Subdivision 90-A - Treatment like income tax  

SECTION 90-1   90-1   LAWS APPLY IN RELATION TO MEDICARE LEVY AND MEDICARE LEVY SURCHARGE AS THEY APPLY IN RELATION TO INCOME TAX  


Except so far as the contrary intention appears, this Schedule and the Income Tax Assessment Act 1997 apply, and are taken always to have applied, in relation to the following in the same way as they apply in relation to income tax and *tax:


(a) *Medicare levy;


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


 

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