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  • Family and dependants for Medicare levy surcharge purposes

    You are considered to be a member of a family during any period of the year you contributed to the maintenance of a dependant.

    For MLS purposes, your dependants must have been Australian residents, and regardless of their income are:

    • your spouse
    • your children under 21 years old
    • your children 21 to 24 years old who are studying full-time at school, college or university.

    You must have contributed to their maintenance.

    Spouse – married or de facto

    Your spouse includes another person (of any sex) who:

    • you were in a relationship with that was registered under a prescribed state or territory law
    • although not legally married (to you), lived with you on a genuine domestic basis in a relationship as a couple.

    An ex-spouse to whom you are paying maintenance is not your dependant.


    Child includes:

    • your adopted child, stepchild or ex-nuptial child
    • a child of your spouse
    • someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

    For MLS purposes, your child is still your dependant if you are paying child support while the child does not reside with you.

    Last modified: 15 Aug 2018QC 27044