When you are a member of a family for the MLS
For Medicare levy surcharge (MLS) purposes, you are a member of a family during a period of the year, if for the period you:
- had a spouse or a child who was an Australian resident (regardless of their income), and
- contributed to their maintenance.
Maintenance of a dependant for MLS purposes
You maintained a dependant if any of the following applied:
- you both lived in the same house
- you gave them food, clothing and lodging
- you helped them to pay for their living, medical and educational costs
- you are paying child support even if they don't live with you.
If you had a spouse for the whole income year and your spouse worked at any time during the income year, we will still consider you to have maintained your spouse as a dependant for the whole income year.
If the 2 of you were temporarily separated, for example, because of holidays or overseas travel, we still consider you to have maintained a dependant.
A child is treated as an equal dependant of each parent (irrespective of the number of days the child was in each parent’s care) if:
- the parents of the child lived separately and apart for all, or part, of the income year, and
- the child was a dependant of each of them (note: unlike for other Medicare levy purposes, one or both parents receiving Family Tax Benefit Part A does not change that the child is a dependant of both parents at the same time.)
Spouse (married or de facto) for MLS purposes
Your spouse includes another person (of any sex) who either:
- you were in a relationship with that was registered under a prescribed state or territory law
- although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.
An ex-spouse you pay maintenance or child support to is not your dependant.
Child for MLS purposes
Your child is only your dependant if they are:
- under 21 years old
- 21 to 24 years old and studying full-time at school, college or university.
Your child includes:
- your child, whether born in marriage or not
- your adopted child
- a newborn or newly adopted child
- a child of your spouse (your stepchild)
- someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).
A foster child is not included as a dependant for MLS purposes.
When you pay the MLS
You may have to pay the MLS if:
- any member of the family did not have an appropriate level of private patient hospital cover, and
- your income is above a certain amount.