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  • myTax 2017 Medicare items

    Medicare levy reduction or exemption

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Australian residents for tax purposes are subject to a Medicare levy of 2.0% of their taxable income unless they qualify for a reduction or exemption.

    If you were not an Australian resident for tax purposes for 2016–17, you may be exempt from the Medicare levy.

    A Medicare levy reduction is based on your taxable income. A Medicare levy exemption is based on specific categories. You need to consider your eligibility for a reduction or an exemption separately.

    For more information, see:

    Completing this section

    1. Enter the Number of dependent children and students.
    2. Indicate if you were in one of the exemption categories at any time during 2016–17.
      If Yes, go to step 3.
      If No, go to the Medicare levy surcharge section.
    3. Enter the number days you qualify for full exemption, in Full 2% levy exemption - number of days.
    4. Enter the number days you qualify for half exemption, in Half 2% levy exemption - number of days.
    5. If you entered one or more days in Full 2% levy exemption - number of days, answer the question Were you a temporary resident for Medicare purposes and have a Medicare entitlement statement from the Department of Human Services?
    6. Go to the Medicare levy surcharge section.
      Last modified: 12 Jun 2017QC 51007