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  • Family taxable income

    Family taxable income is:

    • the combined taxable incomes of you and your spouse (including a spouse who died during 2018–19), or
    • your taxable income if you were a sole parent.
    Worksheet 1 - Family taxable income

    Row

    Calculation

    Amount

    a

    Your taxable income from Taxable income

    $            

    b

    Any relevant amounts of superannuation lump sums that you received (see Reduced taxable income to take account of certain superannuation lump sums)

     

    c

    Take row b away from a. If the amount is less than $0, write $0.

     

    d

    Your spouse's taxable income from Taxable income on their tax return (if applicable)

    $

    e

    Any relevant amounts of superannuation lump sums that your spouse received (see Reduced taxable income to take account of certain superannuation lump sums)

     

    f

    Take row e away from d. If the amount is less than $0, write $0.

    $

    g

    Add rows c and f. This is your family taxable income.

    $

    Working out your family taxable income limit

    Your Medicare levy is reduced if your family taxable income is equal to or less than the following limits.

    Worksheet 2 - Family taxable income limit

    Row

    Calculation

    Amount

    h

    If you were entitled to the seniors and pensioners tax offset, enter $61,630. For all other taxpayers, enter $47,242

    $                 

    i

    Number of dependent children (if applicable, see note)

     

    j

    Multiply row i by $4,339 (see note).

    $

    k

    Family taxable income limit. Add the appropriate amount from row h to the amount at row j.

    $

    Note: If you are a sole parent, you can increase your family taxable income limit for a dependent child only if the family tax benefit is payable to you for that dependent child.

    If your family taxable income at row g in Worksheet 1 is equal to or less than your family taxable income limit at row k in Worksheet 2, you are entitled to a reduction.

      Last modified: 26 Jun 2019QC 59100