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A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
11Amount of surcharge payable
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11 Amount of surcharge payable
General rule The amount of surcharge payable by a person on the person’s reportable fringe benefits total for a year of income is the total of the amounts worked out under whichever of Divisions 2, 3 and 4 apply to the person for a period in the year of income.