Commonwealth Numbered Acts

MEDICARE LEVY ACT 1985 No. 126, 1985 - SECT 3

3. (1) In this Act, unless the contrary intention appears -

"Assessment Act" means the Income Tax Assessment Act 1936;

"levy" means Medicare levy referred to in section 5.

(2) In this Act, a reference to net income or taxable income shall be read as
a reference to net income or taxable income, as the case may be, of the year
of income.

(3) For the purposes of this Act -

   (a)  a person shall be deemed not to be legally married to another
person if they are living separately and apart; and

   (b)  where the last person to whom another person was legally married
during a year of income died during the year of income, those
persons shall be deemed to have been legally married on the last
day of the year of income.

(4) Subject to the preceding provisions of this section, expressions used in
this Act that are also used in Part VIIB of the Assessment Act have in this
Act, unless the contrary intention appears, the same meanings as those
expressions have in that Part of the Assessment Act.