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Medicare levy exemption

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Exemption categories

You may qualify for an exemption from paying the Medicare levy if you were in any of the following three exemption categories at any time in 2008–09.

These categories are:

  • medical
  • foreign residents and residents of Norfolk Island
  • not entitled to Medicare benefits.

Dependants

For Medicare levy exemption (but not the reduction), dependant means an Australian resident you maintained who was:

  • your spouse
  • your child aged less than 21 years, or
  • your child aged 21 to 24 years old, who was receiving full-time education at a school, college or university and whose separate net income was less than $1,786.

See What is maintaining a dependant? and What is separate net income? In Dependants and separate net income.

If the parents of a child lived separately or apart for all or part of the income year and the child was a dependant of each of them, the child is treated as an equal dependant of each parent (irrespective of the number of days the child was in each parent’s care). However, where a parent receives family tax benefit Part A for the child, including receiving only the rental assistance component, the child is a dependant of that parent for the number of days the child was in their care.

Last Modified: Tuesday, 30 June 2009

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