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Ruling
Subject: Medicare levy
Question
Are you entitled to include foster children as dependants for the purpose of the Medicare levy?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
You and your spouse foster children.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 251R
Income Tax Assessment Act 1997 Subsection 995-1(1)
Reasons for decision
Section 251R of the Income Tax Assessment Act 1936 provides the definition of a dependant for Medicare levy purposes. In that definition a child is a child of the taxpayer.
Subsection 995-1(1) of the Income Tax Assessment Act 1997 defines child of a person as including the person's adopted child, step-child or ex-nuptial child.
A fostered child is not included in this definition and therefore does not qualify as a dependant for Medicare levy purposes.