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Medicare levy questions M1-M2 – Individual tax return 2026

Instructions to help you to complete Medicare levy questions M1 and M2 in your paper individual tax return.

Published 30 May 2026

Complete question M1 to work out whether you qualify for a Medicare levy reduction or exemption.

Complete question M2 to work out whether you need to pay the Medicare levy surcharge. Question M2 is compulsory.

Complete this question if you had private health insurance policy cover or paid for a dependant-person-only policy.

QC106599