Federal Register of Legislation
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2015
No. 52, 2015
An Act to amend the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2015 No. 52, 2015
An Act to amend the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999, and for related purposes
[Assented to 26 May 2015]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Act 2015.
2 Commencement This Act commences on 1 July 2016.
3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
1 Subsection 3(1) Insert: Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.
2 At the end of Part 1 Add:
9 Application This Act extends to every external Territory referred to in the definition of Australia.
3 Subsection 10(3) Repeal the subsection.
4 Application The amendments made by this Schedule apply in relation to the 2016‑17 year of income and later years of income.
[Minister's second reading speech made in— House of Representatives on 26 March 2015 Senate on 13 May 2015] (51/15)
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