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10 May 07 2007 Budget Measures Bill introduced

On 10 May 2007, Tax Laws Amendment (2007 Budget Measures) Bill 2007 was introduced into the House of Representatives. The Bill implements the changes to the dependent spouse tax offset and the Medicare levy and Medicare levy surcharge thresholds announced by the Treasurer in the 2007-08 Budget: see 2007 TAXVINE No 17 (7) & (8) (8 May 2007).

The amendments relating to the dependent spouse tax offset apply to assessments for the 2007-08 income years and later income years. The increased Medicare levy and Medicare levy surcharge low-income thresholds apply from the 2006-07 income year and later income years.

For a copy of the Bill, go here

For a copy of the Explanatory Memorandum, go here

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