3Definitions

3 Definitions

(1) In this Act, unless the contrary intention appears:

Assessment Act means the Income Tax Assessment Act 1936.

Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

covered by an insurance policy that provides private patient hospital cover has a meaning affected by section 4.

Note: For limited purposes, sections 12, 13 and 14 also treat certain persons as being covered by an insurance policy that provides private patient hospital cover.

dependant of a person has the meaning given by section 5.

family tier 1 threshold, of a person for a year of income, means the family tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.

income for surcharge purposes has the same meaning as in the Income Tax Assessment Act 1997.

married has a meaning affected by section 7.

prescribed person has the meaning given by section 8.

reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.

resident of Australia has the meaning given by section 10.

singles tier 1 threshold, of a person for a year of income, means the singles tier 1 threshold (within the meaning of the Private Health Insurance Act 2007) of the person for the financial year corresponding to the year of income.

surcharge means Medicare levy surcharge imposed by section 10.

tier 2 earner has the meaning given by section 6.

tier 3 earner has the meaning given by section 6.

(2) Subject to subsection (1) and any other contrary intention, an expression used in both this Act and Part VIIB of the Assessment Act has the same meaning in this Act as it has in that Part.