Guide to Medicare levy

Family situation

We consider you to be a member of a family during any period during the year that you contributed to the maintenance of a dependant. Any parent, including a sole parent, who contributed to the maintenance of a dependent child or children is considered to be a member of a family.

A dependant is an Australian resident, including:

• your spouse - even if they worked during the year or had their own income
• any of your children who were under 21 years of age, or
• any of your children aged 21 years and older but under 25 years of age who were full-time students.

For MLS purposes you need to have contributed to your dependant's maintenance.

For the definition of a dependent, see Adjusted taxable income (ATI) for you and your dependants.

Spouse - married or de facto

If you are living separately and apart from your spouse we treat you as not being married.

Medicare levy - home

Sections within Medicare levy surcharge

• When don't you have to pay the surcharge?
• When do you have to pay the surcharge?
• Appropriate level of private patient hospital cover
• Family situation
• Income for MLS purposes