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  • Family and dependants for Medicare levy surcharge purposes

    For Medicare levy surcharge (MLS) purposes, you are considered to be a member of a family if, during any period of the year, you had a spouse or a child who was an Australian resident, regardless of their income.

    You must have contributed to their maintenance.

    See also:

    Spouse – married or de facto

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

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

    An ex-spouse you pay maintenance or child support to is not your dependant.

    Child

    Your child is only your dependant if they are:

    • under 21 years old
    • 21 to 24 years old and studying full-time at school, college or university.

    Your child is still your dependant if you are paying child support even if they don't live with you.

    Your child includes:

    • your child, whether born in marriage or not
    • your adopted child
    • a child of your spouse (your stepchild)
    • 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).

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    Last modified: 27 Jun 2019QC 27044