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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 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 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, due to holidays or overseas travel, we still consider you to have maintained a dependant.

    If the parents of a child lived separately and 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, 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 2020QC 27039