Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1012118140633
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.
Ruling
Subject: Medicare levy exemption
Question and answer
Are you entitled to an exemption from the Medicare levy?
Yes.
This ruling applies for the following periods
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
You are a country A citizen.
You moved to Australia some time ago.
You moved back to country A some time later.
You have since returned to Australia on unscheduled work contract visits.
You have provided a Medicare levy exemption certificate issued by the Health Insurance Commission advising that you are eligible for exemption from the Medicare levy for the income year.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 251S.
Income Tax Assessment Act 1936 Section 251T.
Income Tax Assessment Act 1936 Section 251U.
Medicare Levy Act 1986 Section 5.
Reasons for decision
Section 251S of the Income Tax Assessment Act 1936 (ITAA 1936) provides that the Medicare levy is payable by any person who, at any time during the relevant year of income, is a resident of Australia. Section 251T of the ITAA 1936 provides that prescribed persons are exempt from the levy.
Those prescribed persons are listed at section 251U of the ITAA 1936 and includes persons who are certified by the Minister of Health/Health Insurance Commission as not being entitled to any Medicare benefits.
You have provided an exemption certificate issued by the Health Insurance Commission stating that you are exempt from the Medicare levy for taxation purposes for the income year.
Accordingly, you are entitled to a Medicare levy exemption for the income year.