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  • Category 1: Medical exemption from Medicare levy

    You are in this exemption category and can claim a full or half exemption if you meet both of the following conditions:

    • one of the following applied during all or part of the year:   
      • you were a blind pensioner
      • you received sickness allowance from Centrelink
      • you were entitled to full free medical treatment for all conditions under Defence Force arrangements or Veterans’ Affairs Repatriation Health Card (Gold Card)
       
    • during the period you met that condition, you also met one of the following conditions:

    Condition

    Exemption that applies

    You had no dependants.

    Full

    Each of your dependants (including your spouse) either:

    • was in one of the exemption categories, or
    • had to pay the Medicare levy. 

     

    Full

    You had dependent children who were not in an exemption category but who were also dependants of your spouse, and your spouse either:

    • had to pay the Medicare levy, or
    • met at least one of the category 1 medical conditions and you have completed a family agreement stating that your spouse will pay the half levy for your joint dependants. 

     

    Full

    You had at least one dependant who was not in an exemption category and did not have to pay the Medicare levy 

    Half

    You were single or separated and you:

    • had a dependent child who was not in a Medicare levy exemption category, and
    • were entitled to Family Tax Benefit Part AExternal Link or the rental assistance component of Family Tax Benefit Part A for that child, and
    • were in a shared-care arrangement.

    Then exemption from the Medicare levy is on the following basis:

    • Number of days that you have care of your dependent child.
    • Number of days that you do not have care of your dependent child. 

     













    Half

    Full

    You had a spouse who met at least one of the category 1 medical conditions and you had a child who:

    • was not in an exemption category, and
    • was dependent on both of you.

    In this case, either you or your spouse can claim a full exemption and the other can claim a half exemption by completing a family agreement.

    Full or Half

    Do I need to complete a family agreement?

    You may only complete a family agreement if both you and your spouse would have to pay the Medicare levy were it not for your exemption-category status. You do not need to send this agreement to us. Keep it with your records.

    See also:

    Last modified: 31 Aug 2016QC 27036