31 Jan 13 2 addenda issued
On 30 January 2013, the ATO issued the following 2 addenda:
- TR 93/35A1 - Income tax: medicare levy payable by persons entitled to full free medical treatment: dependants for medicare levy purposes
- TR 93/37A1 - Income tax: Medicare levy - Defence Force personnel on overseas postings
The Rulings have been amended to reflect the changes to the definition of a dependant pursuant to s 251R(3) of ITAA 1936, as amended by the Tax Laws Amendment (2005 Measures No 3) Act 2005, applicable to assessments for the 2005-06 and later years of income.