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Carbon Pollution Reduction Scheme Amendment (Household Assistance) Bill 2009 [No. 2]

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2008-2009

 

 

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

 

 

SENATE

 

 

 

 

 

 

 

 

 

 

 

CARBON POLLUTION REDUCTION SCHEME AMENDMENT

(HOUSEHOLD ASSISTANCE) BILL 2009

 

 

 

 

SUPPLEMENTARY EXPLANATORY MEMORANDUM

 

 

 

 

 

Amendments and requests for amendments to be moved on behalf of the Government

 

 

 

 

 

 

 

 

 

 

(Circulated by the authority of the

Minister for Families, Housing, Community Services and Indigenous Affairs, the Hon Jenny Macklin MP)



CARBON POLLUTION REDUCTION SCHEME AMENDMENT

(HOUSEHOLD ASSISTANCE) BILL 2009

 

 

OUTLINE

 

These amendments to the Carbon Pollution Reduction Scheme household assistance arise due to a lower expected carbon price of $26 per tonne in 2012-13, reflected in the 2009-10 Mid-Year Economic and Fiscal Outlook (down from $29 per tonne forecast in the 2009-10 Budget).  The lower carbon price will reduce the expected price increases in goods and services, which leads to a smaller overall rise in the estimated cost of living of 1.1 per cent over the first two years of the Scheme (down from 1.2 per cent).        

 

These adjustments to the household assistance package will result in an increase of 2.5 per cent (over two years) in pensions, allowances and maximum rates of Family Tax Benefit, rather than 2.8 per cent.  Proportionate changes will also be made to other payments such as the Low Income Tax Offset, the Dependency Tax Offsets and the Transitional Payment.  The Government is also adjusting the income threshold at which eligible families begin to benefit from the special per-family end of year supplement to $58,000 (currently $60,000). 

 

These amendments will assist low and middle-income households to help meet the expected increase in the cost of living flowing from the scheme.

 

These adjustments are part of a broader package of changes the Government is providing to help low and middle-income Australian households maintain their standard of living while moving to a low pollution future.

 

This supplementary explanatory memorandum uses the following abbreviations:

 

  • ‘1936 Tax Act’ means the Income Tax Assessment Act 1936 ;

 

  • ‘Carbon Pollution Reduction Scheme’ means the scheme established by the Carbon Pollution Reduction Scheme Act 2009 ;

 

  • ‘Family Assistance Act’ means the A New Tax System (Family Assistance) Act 1999;

 

  • ‘Military Rehabilitation and Compensation Act’ means the Military Rehabilitation and Compensation Act 2004 ;

 

  • ‘ML Act’ means the Medicare Levy Act 1986 ;

 

  • ‘Pension Reform Act’ means the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 ;

 

  • ‘Social Security Act’ means the Social Security Act 1991;

 

  • ‘Veterans’ Entitlements Act’ means the Veterans’ Entitlements Act 1986 ;

 

  • ‘Veterans’ Pension Reform Act’ means the Veterans’ Affairs and Other Legislation Amendment (Pension Reform) Act 2009 .

 

Financial impact statement

 

The financial impact of this bill, revised to take account of these amendments and parameter revisions since the 2009-10 Budget, is:

 

Increases in payments

 

Total expense - all portfolios

2009-10

        -

2010-11

        -

2011-12

$1,071.4m

2012-13

$2,711.7m

 

Increases in tax offsets

 

Revenue implications

2009-10

        -

2010-11

        -

2011-12

-$406.7 m

2012-13

-$1644.7 m

 



CARBON POLLUTION REDUCTION SCHEME AMENDMENT

(HOUSEHOLD ASSISTANCE) BILL 2009

 

 

NOTES ON AMENDMENTS

 

Amendment (1) omits table item 2 from Clause 2 of the bill and substitutes new table item 2, table item 2A and table item 2B.  Clause 2 sets out the commencement of the various schedules to the bill.  The amendment provides that new Schedule 1A, inserted by amendment 3 below, will commence immediately after the commencement of Schedule 5 to the Pension Reform Act.  However, if that Schedule does not commence, the provisions of Schedule 1A do not commence at all.  Table items 2 and 2B provide that Schedules 1 and 2 will commence on 1 July 2011.  However, if section 3 of the Carbon Pollution Reduction Scheme Act 2009 does not commence before or on 1 July 2011, the Schedules will not commence at all.  The commencement of Schedules 1 and 2 remain unchanged.

 

Amendment (2) inserts a new table item 5A into clause 2 of the bill.  Clause 2 sets out the commencement of the various schedules to the bill.  The amendment provides that new Part 3 of Schedule 3, inserted by amendment 30 below, will commence immediately after the commencement of Schedule 5 to the Veterans’ Pension Reform Act.  However, if that Schedule does not commence, the provisions of Part 3 of Schedule 3 do not commence at all.

 

Amendments to the Social Security Act

 

Amendment (3) inserts a new Schedule 1A into the bill to make further amendments to the Social Security Act.  The main purpose of this Schedule is to make adjustments to the increases that will apply to social security payments on 1 July 2012.  These adjustments arise due to the lower expected carbon price and a lower estimated cost of living impact in the 2012-13 income year.  The items of the new Schedule are described below.

 

Item 1 corrects the definition of adjusted taxable income in subsection 1061ZAAZ(2) for the purposes of the income test applicable to claims for the carbon pollution reduction transitional payment.  The amendment ensures that superannuation pension income from a claimant’s partner is also included in the assessment of a couple’s income when determining whether they satisfy the income test to qualify for the carbon pollution transitional payment.  This paragraph was inadvertently omitted from the bill when it was introduced.

 

Item 2 amends subparagraph 1061ZAAZB(1)(g)(v) to change the maximum amount of the CPRS component of dependant, housekeeper or low income tax rebates that an individual will be able to receive and still qualify for the carbon pollution transitional payment. 

 

Item 3 amends subparagraph 1061ZAAZB(1)(h)(iv) to change the maximum amount of the CPRS component of dependant, housekeeper or low income tax rebates that a couple, or one member of that couple, will be able to receive and still qualify for the carbon pollution transitional payment. 

 

Item 4 adjusts the amount of the CPRS transitional payment that will be paid for the 2012-13 income year from $550 to $500.

 

Item 5 amends paragraph 1206GI(a) so that the increase that will apply to social security payments on 1 July 2012 is adjusted from 1.8 per cent to 1.5 per cent.  The note to item 5 confirms for the reader that the heading to section 1206GI is also amended to reflect the same percentage adjustment.

 

Item 6 repeals and substitutes the note at the end of section 1206GI.  The new note advises the reader that the 1.5 per cent increase provided for in section 1206GI includes a ‘brought forward’ increase of 0.7 per cent.  The changes to the note reflect the adjustment of the increase and confirm the adjustment in the estimated cost of living impact from 0.8 per cent to 0.7 per cent.

 

Item 7 omits the figure of 0.008 and substitutes a new figure of 0.007 in the definition of brought forward indexation amount in subsection 1206GM(2).

 

Item 8 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 1206GM(2).  By changing this figure, the second part of the example at the end of this subsection remains mathematically correct even after taking into account the change to the brought forward indexation amount. 

 

Item 9 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 1206GM(2).  This amendment reflects the adjustment to the brought forward indexation amount.

 

Item 10 amends the definition of CPRS amount in paragraph 1206GR(3)(a) by omitting all references to 1.8 per cent wherever they occur and substituting them with references to 1.5 per cent.  The note to item 10 confirms for the reader that the heading to section 1206GR is also amended to reflect the same percentage adjustment.

 

Item 11 amends the note at the end of subsection 1206GR(3) by repealing the note and substituting a new note.  The new note advises the reader that the 1.5 per cent increase provided for in the section includes a ‘brought forward’ increase of 0.7 per cent.  The changes to the note reflect the adjustment to the increase and confirm the adjustment in the estimated cost of living increase from 0.8 per cent to 0.7 per cent.

 

Item 12 omits the figure of 1.005 and substitutes a figure of 1.004 in the example at the end of subsection 1206GS(1).  By changing this figure, the second part of the example at the end of this subsection remains mathematically correct even after taking into account the change to the brought forward indexation amount. 

 

Item 13 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 1206GS(1).  This amendment reflects the adjustment to the brought forward indexation amount.

 

Item 14 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 1206GS(3).  By changing this figure, the second part of the example at the end of this subsection remains mathematically correct even after taking into account the change to the brought forward indexation amount. 

 

Item 15 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 1206GS(3).  This amendment reflects the adjustment to the brought forward indexation amount.

 

Item 16 omits the reference to 0.008 and substitutes a reference to 0.007 in the definition of brought forward CPI indexation amount in subsection 1206GS(4).

 

Item 17 omits the figure of 0.008 and substitutes a new figure of 0.007 in the definition of brought forward PBLCI indexation amount in subsection 1206GS(4).

 

Item 18 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 1206GU(3).  By changing this figure, the second part of the example at the end of this subsection remains mathematically correct even after taking into account the change to the brought forward indexation amount.  The note to item 18 confirms for the reader that the heading to subsection 1206GU(2) is also amended to reflect the same percentage adjustment.

 

Item 19 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 1206GU(3).  This amendment reflects the adjustment to the brought forward indexation amount. 

 

Item 20 omits the figure of 0.008 and substitutes a new figure of 0.007 in the definition of brought forward CPI indexation amount in subsection 1206GU(4).

 

Item 21 amends the definition of CPRS amount  in subsection 1206GU(4) by omitting all references to 1.8 per cent wherever they occur and substituting them with references to 1.5 per cent.

 

Item 22 repeals the note at the end of subsection 1206GU(4) and substitutes a new note with adjusted figures.  The new note advises the reader that the 1.5 per cent increase provided for in the section includes a ‘brought forward’ increase of 0.7 per cent.  The changes to the note reflect the adjustment to the increases and confirm the adjustment in the estimated cost of living increase from 0.8 per cent to 0.7 per cent

 

Amendments to the family assistance law

 

Amendment (4) omits the figure of $60,000 and substitutes a new figure of $58,000 in the eligibility criteria for the FTB combined supplement in clause 40 of Schedule 1 to the Family Assistance Act.

 

Amendment (5) omits the figure of $60,000 and substitutes a new figure of $58,000 in step 2 of the method statement for the calculation of the FTB combined supplement.

 

Amendment (6) omits the figure of $680 and substitutes a new figure of $620 in step 6 of the method statement for the calculation of the FTB combined supplement. 

 

Amendments (7) and (8) omit the figure of $680 and substitute a new figure of $620 in step 7 of the method statement for the calculation of the FTB combined supplement. 

 

Amendments (9) to (14) make adjustments to the increases that will apply to the following payments on 1 July 2012:

 

·          FTB under 13 child rate (A1);

·          FTB 13-15 child rate (A1);

·          FTB gross supplement amount (A);

·          FTB standard rate (B); and

·          FTB gross supplement amount (B).

These amounts will be increased by 1.1 per cent from 1 July 2012, which represents an increase of 1.5 per cent less 0.4 per cent (brought forward estimated cost of living increase included in the 1 July 2011 rate increase).  The 1.1 per cent net increase includes the Scheme’s estimated cost of living increase of 0.7 per cent for 2012-2013, which has been brought forward .

 

Amendments (15) to (20) make adjustments to the increases that will apply to the following payments on 1 July 2012:

 

·          FTB 16-24 child rate (A1), to the extent that it applies to item 3 of the table in clause 7 of Schedule 1 (that is, the FTB child rate for a child who has reached 16 but is under 18 years of age); 

·          FTB child rate (A2), to the extent that it applies to paragraph 26(2)(a) of Schedule 1 (that is, the base FTB child rate for a child who has not turned 18); and

·          FTB ACO rate (relating to approved care organisations).

These amounts will be increased by 4 per cent from 1 July 2012, which represents an increase of 4.4 per cent less 0.4 per cent (brought forward estimated cost of living increase included in the 1 July 2011 rate increase).  The 4 per cent net increase includes the Scheme’s estimated cost of living increase of 0.7 per cent for 2012-2013, which has been brought forward.

 

Amendments (21) to (26) make adjustments to the increases that will apply to the following payments on 1 July 2012:

 

·          FTB 16-24 child rate (A1), to the extent that it applies to item 4 of the table in clause 7 of Schedule 1 (that is, the FTB child rate for a child who has reached 18 but is under 25 years of age); and

·          FTB child rate (A2), to the extent that it applies to paragraph 26(2)(b) of Schedule 1 (that is, the base FTB child rate for a child who has turned 18).

These amounts will be increased by 3.8 per cent from 1 July 2012, which represents an increase of 4.2 per cent less 0.4 per cent (brought forward estimated cost of living increase included in the 1 July 2011 rate increase).  The 3.8 per cent net increase includes the Scheme’s estimated cost of living increase of 0.7 per cent for 2012-2013, which has been brought forward.

 

The changes in amendments (9) to (14), (15) to (20) and (21) to (26) arise due to the lower expected carbon price and a lower estimated cost of living impact in the 2012-13 income year.

 

Amendment (27) omits the figure of 0.008 and substitutes a new figure of 0.007 in the definition of brought forward indexation amount in subclause 12(2).

 

Amendment (28)  omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subclause 12(2).  By changing this figure, the second part of the example at the end of this subclause remains mathematically correct even after taking into account the change to the brought forward indexation amount. 

 

Amendment (29) omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subclause 12(2) to reflect the change to the brought forward indexation amount. 

 

Amendments to the Veterans’ Entitlements Act

 

Amendment (30) inserts a new Part 3 at the end of Schedule 3.  The purpose of this Schedule is to make adjustments, on 1 July 2012, to the increases that will apply to payments under the Veterans’ Entitlements Act. These adjustments arise due to the lower expected carbon price and a lower estimated cost of living impact in the 2012-13 income year. 

 

A note explains that this Part is to amend the Veterans’ Entitlements Act as amended by Schedule 5 to the Veterans’ Pension Reform Act.  Schedule 5 to the Veterans’ Pension Reform Act repealed and substituted Division 5 of Part XII of the Veterans’ Entitlements Act.  Division 5 of Part XII of the Veterans’ Entitlements Act is to be inserted by Part 1 of this Schedule. 

 

The items of the new Part are described below.

 

Item 14 amends paragraph 198S(a) so that the increase that will apply to the rates of disability pension specified in section 198Q on 1 July 2012, is adjusted from 1.8 per cent to 1.5 per cent.  The note to item 14 confirms for the reader that the heading to section 198S is also amended to reflect the same percentage adjustment. 

 

Item 15 amends the note at the end of section 198S so that it refers to an increase of 1.5 per cent instead of 1.8 per cent. 

 

Item 16 amends the note at the end of section 198S so that it refers to an increase of 0.7 per cent instead of 0.8 per cent.  This change to the note reflects the adjustment in the estimated cost of living impact from 0.8 per cent to 0.7 per cent.

 

Item 17 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198V(1).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 18 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198V(1).  This amendment reflects the adjustment to the brought forward CPI indexation amount. 

 

Item 19 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198V(2).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 20 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198V(2).  This amendment reflects the adjustment to the brought forward PBLCI indexation amount. 

 

Item 21 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward CPI indexation amount in subsection 198V(3).

 

Item 22 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward PBLCI indexation amount in subsection 198V(3).

 

Item 23 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198W(1).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 24 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198W(1).  This amendment reflects the adjustment to the brought forward CPI indexation amount. 

 

Item 25 omits the figure of 0.008 and substitutes a new figure of 0.007 in the definition of brought forward CPI indexation amount in subsection 198W(2).

 

Item 26 amends paragraphs (a) and (b) of the definition of CPRS amount in subsection 198ZB(3) so that the increase that will apply to a person’s pension supplement on 1 July 2012, is adjusted from 1.8 per cent to 1.5 per cent.  The note to item 26 confirms for the reader that the heading to section 198ZB is also amended to reflect the same percentage adjustment. 

 

Item 27 amends the note at the end of subsection 198ZB(3) so that it refers to an increase of 1.5 per cent instead of 1.8 per cent. 

 

Item 28 amends the note at the end of section 198ZB(3) so that it refers to an increase of 0.7 per cent instead of 0.8 per cent.  This change to the note reflects the adjustment in the estimated cost of living impact from 0.8 per cent to 0.7 per cent.

 

Item 29 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198ZC(1).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 30 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198ZC(1).  This amendment reflects the adjustment to the brought forward CPI indexation amount. 

 

Item 31 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198ZC(3).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 32 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198ZC(3).  This amendment reflects the adjustment to the brought forward PBLCI indexation amount. 

 

Item 33 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward CPI indexation amount in subsection 198ZC(4).

 

Item 34 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward PBLCI indexation amount in subsection 198ZC(4).

 

Item 35 amends paragraph 198ZF(a) so that the increase that will apply, on 1 July 2012, to the amounts in subsection 30(1), is adjusted from 1.8 per cent to 1.5 per cent.  The note to item 35 confirms for the reader that the heading to section 198ZF is also amended to reflect the same percentage adjustment. 

 

Item 36 amends the note at the end of section 198ZF so that it refers to an increase of 1.5 per cent instead of 1.8 per cent. 

 

Item 37 amends the note at the end of section 198ZF so that it refers to an increase of 0.7 per cent instead of 0.8 per cent.  This change to the note reflects the adjustment in the estimated cost of living impact from 0.8 per cent to 0.7 per cent.

 

Item 38 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198ZG(1).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 39 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198ZG(1).  This amendment reflects the adjustment to the brought forward CPI indexation amount. 

 

Item 40 omits the figure of 1.005 and substitutes a new figure of 1.004 in the example at the end of subsection 198ZG(2).  By changing these figures, the second half of the example at the end of this subsection remains mathematically correct even after taking into account the adjustment to the brought forward indexation amount. 

 

Item 41 omits the figure of 0.008 and substitutes a new figure of 0.007 in the example at the end of subsection 198ZG(2).  This amendment reflects the adjustment to the brought forward PBLCI indexation amount. 

 

Item 42 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward CPI indexation amount in subsection 198ZG(3).

 

Item 43 omits the figure of 0.008 and substitutes a new figure of 0.007 in paragraph (b) of the definition of brought forward PBLCI indexation amount in subsection 198ZG(3).

 

Amendments to the Military Rehabilitation Compensation Act

 

Amendments (31) to (39) make adjustments to the increases that will apply to payments of permanent impairment compensation under subsection 74(1) of the Military Rehabilitation and Compensation Act on 1 July 2012. 

 

These payments will be increased by 1.1 per cent from 1 July 2012, which represents an increase of 1.5 per cent less 0.4 per cent (brought forward estimated cost of living increase included in the 1 July 2011 rate increase).  The 1.1 per cent net increase includes the Scheme’s estimated cost of living increase of 0.7 per cent for 2012-13, which has been brought forward. 

 

Amendments to the tax law

 

Changes to the low income tax offset

 

For the 2012-13 income year and later income years, taxpayers will be entitled to an amount of low income tax offset if their taxable income is less than $77,250 [ Schedule 5, Part 2, item 11, subsection 159N(1) of the 1936 Tax Act ].  The maximum amount of the tax offset will increase from $1,650 to $1,890 per year [ Schedule 5, Part 2, item 12, subsection 159N(2) of the 1936 Tax Act ].

 

The low income tax offset will continue to phase out at a rate of four cents for each dollar over $30,000.

 

Changes to Medicare levy thresholds for senior Australians

 

As a result of the increases in the low income tax offset from $1,500 to $1,890 by the 2012-13 income year, the income level above which Australians eligible for the senior Australians tax offset begin to pay tax will also increase.

 

This means that eligible single, senior Australians will have no tax liability until their income reaches $32,737 for the 2012-13 income year and later income years.

 

To ensure that senior Australians do not pay the Medicare levy until they are liable to pay income tax, the Medicare levy threshold for single seniors will increase to $32,737 for the 2012-13 income year and later income years [ Schedule 5, Part 2, item 14, subsection 3(1) (paragraph (a) of the definition of threshold amount , ML Act ].

 

The phase-in limit, below which a single taxpayer eligible for the senior Australians tax offset pays less than the full Medicare levy rate, will be raised to $38,514 for the 2012-13 income year and later income years [ Schedule 5, Part 2, item 13, subsection 3(1) (paragraph (a) of the definition of phase-in limit , ML Act ]. 

 

To ensure senior Australian’s in a couple who are eligible for the senior Australians tax offset do not pay the Medicare levy until they are liable to pay income tax, the family threshold will be increased to $46,000 for the 2012-13 income year and later income years.  [ Schedule 5, Part 2, item 15, subsection 8(7) of the ML Act ]

 

Changes to the dependency tax offsets

 

For the 2012-13 income year only, the indexation rule set out in section 159HA will be amended to allow for a $90 uplift in the dependent spouse offset, child-housekeeper offset, invalid relative offset, parent/parent-in-law offset and housekeeper offset, in addition to the increase that will occur to these offsets due to automatic indexation.  [Schedule 5, Part 2, item 10, subsection 159HA(1B) of the 1936 Tax Act]

 

Consequential amendments

 

There are no consequential amendments.

 

Notional (dependency) rebates

 

Usually amendments are required to the following provisions to reflect an increased amount of the dependent spouse tax offset. Assistance provided under the Carbon Pollution Reduction Scheme does not apply to the notional dependency rebates.

 

The (higher) dependent spouse with child tax offset is notional and has been replaced by Family Tax Benefit (Part B).  It is made available for the purposes of calculating, and can only be claimed through, the zone, armed forces and UN forces rebate and for the Medicare levy family income threshold:

 

·          United Nations forces under section 23AB of the 1936 Tax Act;

·          zone tax offset under section 79A of the 1936 Tax Act;

·          tax offset for defence force members serving overseas under section 79B of the 1936 Tax Act; and

·          Medicare levy family income threshold under section 8 of the ML Act.