(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):