Medicare levy surcharge – supporting information

Here's a list of the documents and information we usually need to process a private ruling request or objection about the Medicare levy surcharge. If you provide supporting information this will reduce the time it takes us to process your request.

If you want to apply for a private ruling about the Medicare levy surcharge, you need to:

• complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
• provide the supporting information listed below.

If you want to lodge an objection about the Medicare levy surcharge, you need to:

• complete and submit the relevant objection form (for taxpayers or tax professionals)
• provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also  

• Medicare levy surcharge

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we need for a private ruling or objection about the Medicare levy surcharge is indicated below. Refer to the category that applies to you and your family.

Note: For the Medicare levy surcharge, spouse includes married and de-facto relationships - if you are living separately and apart from your spouse we treat you as not being married.

• You do not have a spouse and do not have children
• You do not have a spouse and have children
• You have a spouse and do not have children
• You have a spouse and have children

You do not have a spouse and do not have children

• whether you are an Australian resident for income tax purposes
• if you have not lodged a tax return for the relevant year, details of your taxable income and reportable fringe benefits for the relevant income year or years
• whether you are covered by an insurance policy that provides private patient hospital cover for the relevant income year or years, and if so  
  • the name of the fund
  • the excess that applies to this policy
   
• whether you are exempt from the Medicare levy (see the categories provided under Medicare levy exemption) and if so, details.

You do not have a spouse and have children

• whether you and your children are Australian residents for income tax purposes
• if you have not lodged a tax return for the relevant year, details of your taxable income and reportable fringe benefits for the relevant income year or years
• details of your children's ages and whether they are in full-time education at a school, college or university
• whether you and your children are covered by an insurance policy that provides private patient hospital cover for the relevant income year or years, and if so  
  • the name of the fund
  • the excess that applies to this policy.
   

You have a spouse and do not have children

• whether you and your spouse a resident of Australia for income tax purposes
• if you or your spouse have not lodged a tax return for the relevant year, details of your and your spouse's taxable incomes and reportable fringe benefits for the relevant income year or years
• whether you and your spouse are covered by an insurance policy that provides private patient hospital cover for the relevant income year or years, and if so  
  • the name of the fund
  • the excess that applies to this policy
   
• whether you and your spouse are exempt from the Medicare levy (see the categories provided under Medicare levy exemption) and if so, details.

You have a spouse and have children

• whether you, your spouse and children are residents of Australia for income tax purposes
• if you or your spouse have not lodged a tax return for the relevant year, details of your and your spouse's taxable incomes and reportable fringe benefits for the relevant income year or years
• details of your children's ages and whether they are in full-time education at a school, college or university
• whether you, your spouse and children are covered by an insurance policy that provides private patient hospital cover for the relevant income year or years, and if so  
  • the name of the fund
  • the excess that applies to this policy
   
• whether you, your spouse and your children are exempt from the Medicare levy (see the categories provided under Medicare levy exemption) and if so, details.

Next steps  

• Private ruling application form
• Objection form – for taxpayers
• Objection form – for tax professionals