If you fit into one of the following categories, you are exempt from MLS for the whole of 2018–19.
- Your income for MLS purposes was $90,000 or less and, for the whole of 2018–19, you were single without a dependent child.
- Your income for MLS purposes was $90,000 or less and
- for part of 2018–19 you were single
- your spouse did not die during the year, and
- for the whole of the year you did not have a dependent child.
- Your income for MLS purposes was $180,000 or less (plus $1,500 for each dependent child after the first) and
- you were single for the whole of the year, and
- you had at least one dependent child for the whole of the year.
- Your combined income for MLS purposes was $180,000 or less (plus $1,500 for each dependent child after the first), and
- you had a spouse (with or without dependent children) for the whole of the year.
- Note: If your spouse died during 2018–19 and you did not have another spouse before the end of the year, you are treated as having had a spouse for the remainder of 2018–19.
- For the whole of 2018–19, you and all your dependants (if you had any) either:
- had an appropriate level of private patient hospital cover, or
- were in a Medicare levy exemption category.
- Your combined income for MLS purposes was greater than $180,000 (plus $1,500 for each dependent child after the first), but your own income for MLS purposes was $22,398 or less.