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  • Income for Medicare levy surcharge purposes

    We use a special definition of income (called income for MLS purposes) to determine whether you are liable to pay the MLS and the rate you will have to pay.

    If you have a spouse, your combined income for MLS purposes will be used.

    Your income for MLS purposes is the sum of the following items for you (and your spouse, if you have one):

    If you (or your spouse) are between your preservation age and 59 years old and received a super lump sum, reduce income for MLS purposes by any taxed element of the lump sum, other than a death benefit, that does not exceed your (their) low rate cap.

    Last modified: 31 Aug 2016QC 27045