Income Tax Assessment Act 1936

This section applies to a person during a period if, apart from this section, another person would be taken under subsection 251R(4), (5), (6B), (6C) or (6D) not to have been a dependant of the first‑mentioned person during the period.

For the purposes of working out the amount of the increase in the Medicare levy (if any) payable by:

the first‑mentioned person under section 8B, 8C or 8D of the Medicare Levy Act 1986; or

a trustee under section 8E, 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the first‑mentioned person is presently entitled;