Foreign residents Medicare levy exemption

If you were a foreign resident for tax purposes for:

• the full year, you can claim a full exemption from the Medicare levy
• only part of the year, you can still claim full exemption from the Medicare levy for that period if
  • you didn't have any dependants for that period
  • all your dependants were in a Medicare levy exemption category for that period.
   

You claim this exemption when you lodge your income tax return. This exemption is known as exemption category 2 on your tax return when you complete the Medicare levy section.