A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
6What is a tier 2 earner and tier 3 earner
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6 What is a tier 2 earner and tier 3 earner
(1) Subject to this section, for the purposes of this Act: (a) tier 2 earner, for a year of income, means a tier 2 earner (within the meaning of the Private Health Insurance Act 2007) for the financial year corresponding to the year of income; and (b) tier 3 earner, for a year of income, means a tier 3 earner (within the meaning of that Act) for the financial year corresponding to the year of income. (2) In determining whether a person is a tier 2 earner or tier 3 earner for a year of income for the purposes of this Act, section 22‑30 of the Private Health Insurance Act 2007 operates with the modification set out in subsection (3). (3) Replace paragraph 22‑30(1)(b) of the Private Health Insurance Act 2007 with the following paragraph: (b) on any day in the year, the person has one or more dependants (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999), other than a dependant to whom the person is married (within the meaning of that Act):