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Overlap of days when you don't have to pay MLS – Calculating the number of days

Previous period

Applies to 1 July 2020 – 30 June 2021

You may find that you have an overlap of days when you don't have to pay the MLS.

Example – Overlap

An example is where you and your dependants (if applicable):

  • had private patient hospital cover from the start of the year until cancelling it on 1 February 2021, and
  • were in a Medicare levy exemption category from 15 January 2021 to the end of the financial year.
  • When calculating the number of days, you would double-count some days if you included the overlapping period – 15 January to 1 February 2021.

Where there is an overlap, you work out the number of days you don’t have to pay the surcharge as follows:

  • Number of days with private patient hospital cover  
    • You do not have to pay the surcharge for the days that you and all your dependants (if applicable) had private patient hospital cover – from 1 July 2020 to 1 February 2021.
    • To work out the number of days, you use our Calculate days tool (you may prefer another calculation method) and enters the following:  
      • Period start date – 01/07/2020
      • Period end date – 01/02/2021
      • The result is 216 days.
       
     
  • Number of days in a Medicare levy exemption category  
    • You do not have to pay the surcharge for the days that you and all your dependants (if applicable) were in a Medicare levy exemption category excluding the days you also had private patient hospital cover (counted above) – from 2 February 2021 to 30 June 2021.
    • To work out the number of days, you use our Calculate days tool (you may prefer another calculation method) and enters the following:  
      • Period start date – 02/02/2021
      • Period end date – 30/06/2021
      • The result is 149 days.
       
     

Add the number of days calculated for the two periods which is 216 + 149 = 365.

You would enter the total of 365 into myTax at Number of days you do not have to pay the surcharge.

End of example

Last updated 7 February 2022

QC65553