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# Family taxable income

Calculate your family taxable income and family taxable income limit.

Last updated 25 June 2019

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

\$

## 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.

QC59100