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  • Dependants for Medicare levy exemption

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

    • your spouse
    • your child under 21 years old
    • your child, 21 to 24 years old
      • receiving full-time education at a school, college or university, and
      • whose adjusted taxable income for the period was less than the total of $282 plus $28.92 for each week you maintained them.

    Maintenance of a dependant

    You maintained a dependant if any of the following applied:

    • you both lived in the same house
    • you gave them food, clothing and lodging
    • you helped them to pay for their living, medical and educational costs.

    If you had a spouse for the whole income year and your spouse worked at any time during the income year, we will still consider you to have maintained your spouse as a dependant for the whole income year.

    If the two of you were temporarily separated, for example, because of holidays or overseas travel, we still consider you to have maintained a dependant.

    A child is treated as an equal dependant of each parent (irrespective of the number of days the child was in each parent’s care) if:

    • the parents of the child lived separately and apart for all, or part, of the income year, and
    • the child was a dependant of each of them.

    However, if a parent receives Family Tax Benefit Part AExternal Link for the child, the child is a dependant of that parent for the number of days they were in their care.

    Last modified: 01 Jul 2022QC 27039