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Edited version of private advice
Authorisation Number: 1051682548762
Date of advice: 19 May 2020
Ruling
Subject: Medicare levy
Question 1
Is your spouse and your children deemed to be prescribed persons as per section 251U of the Income Tax Assessment Act 1936 (ITAA 1936), for the period during which they accompany you on your overseas posting?
Answer 1
Yes. Prescribed persons are listed in section 251U of the ITAA 1936. Having considered your circumstances, the Commissioner accepts that your spouse and your children are prescribed persons, for the period they accompany you on your overseas posting.
Question 2
Are you required to pay part Medicare Levy (on behalf of your dependents), for the period you are overseas on a long term posting?
Answer 2
No. Section 251T of the ITAA 1936 provides for exemption from the Medicare levy to persons who qualify as prescribed persons. Having considered your circumstances, the Commissioner accepts that you are not required to pay part Medicare Levy (on behalf of your dependents), for the period you are overseas on a long term posting.
Question 3
Are you required to pay the Medicare levy surcharge (on behalf of your dependents), for the period you are overseas on a long term posting?
Answer 3
No. Section 251T of the ITAA 1936 provides for exemption from the Medicare levy to persons who qualify as prescribed persons. Having considered your circumstances, the Commissioner accepts you are not required to pay part Medicare levy surcharge (on behalf of your dependents), for the period you are overseas on a long term posting.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
01 July 20XX
Relevant facts and circumstances
You work for a government organisation.
A provision of healthcare by the government organisation is a requirement of service.
You are entitled to receive full free medical treatment.
You have dependent children.
You were posted on a long-term posting overseas.
You were accompanied overseas by your spouse and your children.
Relevant legislative provisions
Income Tax assessment Act 1936 section 251T
Income Tax assessment Act 1936 section 251U