Show download pdf controls
  • Family and dependants for Medicare levy surcharge purposes

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

    For MLS purposes, your dependants (regardless of their income) are your:

    • spouse, even if they worked or had their own income
    • children under 21 years old
    • children 21–24 years old who are full-time students.

    Dependants must have been Australian residents and you must have contributed to their maintenance.

    Spouse – married or de facto

    Your 'spouse' includes another person of the same or opposite sex with whom:

    • you were in a relationship registered under a prescribed state or territory law (legally married)
    • you lived on a genuine domestic basis in a relationship as a couple although not legally married (de facto).

    If you are living apart from your spouse, we treat you as not being married.

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


    For MLS purposes, your children will be your dependants if you are paying child support while these children do not reside with you.

    Last modified: 08 Apr 2016QC 27044