| Disclaimer This edited version has been archived due to the length of time since original publication.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 private advice
Authorisation Number: 1051636457061
Date of advice: 24 February 2020
Ruling
Subject: Medicare levy
Question
Are you a prescribed person for the purpose of the Medicare levy exemption?
Answer
Yes. You meet the definition of prescribed person under Section 251U of the Income Tax Assessment Act 1936 and are therefore exempt from paying the Medicare Levy. Further information can be found by searching 'QC 55656' on ato.gov.au
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
While in Australia, your family were fully covered for medical expenses.
Your spouse and you went to Country Z as part of their employment.
You have a letter from an Authority confirming that during the overseas employment each member of your family has coverage for all medical expenses and hospital costs.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 251U
Medicare Levy Act 1986 Section 8D
Medicare Levy Act 1986 Subsection 3(5)