PLEASE NOTE YOU NEED TO CHECK IF CLIENT HAVE SPOUSE - IF SPOUSE OF CLIENT IS AUS RESDIENT/ PR OR ENTITLE TO MEDICARE THEN THEN CHECK AGAIN WITH SENIOR STAFF
SITUATION IS DIFFERENT DEPENDING IF YOU ARE DEFENCE FORCE OR TEMPORARY RESIDENT
TABLE OF CONTENTS
- FOR MEDICARE LEVY
- FOR MEDICARE LEVY SURCHARGE
- MEDICARE LEVY ACT 1986 - SECT 8B
- prescribed person include
- how to put on green xero
FOR MEDICARE LEVY
- https://www.ato.gov.au/Individuals/Medicare-levy/Medicare-levy-exemption/Category-1--Medical-exemption-from-Medicare-levy/
- Army soldiers navy airforce are exempt from medicare levy if the defense force provides them free health check.
- Make sure they are EXEMPT from medicare
FOR MEDICARE LEVY SURCHARGE
in general if client is exempt from medicare levy due to:
- temporary visa - not entitle to medicare
- ADF
then client will be exempt from emdicare levy surcharge
MEDICARE LEVY ACT 1986 - SECT 8B
Levy surcharge--person without dependants who is not married during whole or part of a financial year
(1) This section applies to a person during a period if during the whole of the period:
(a) the person is not a married person; and
(b) the person does not have any dependants; and
(c) the person is not covered by an insurance policy that provides private patient hospital cover; and
(d) the person is not a prescribed person.
Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.
Note 2: For dependant see sections 251R and 251V of the Assessment Act.
Note 3: For prescribed person see section 251U of the Assessment Act.
(2) If the person's income for surcharge purposes exceeds the person's singles tier 1 threshold for the year of income, the amount of the levy that, apart from this section, would have been payable by the person under this Act for the year of income is to be increased:
(a) if this section applies to the person for the whole of the year of income--by 1% of the person's taxable income; or
(b) if this section applies to the person for only some of the days in the year of income--by the amount worked out using the formula:
(3) Increase the amount of each percentage mentioned in subsection (2) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.
(4) Increase the amount of each percentage mentioned in subsection (2) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.
this is from tax law แบก
so they are liable for surcharge if they sati
but if he is adf then he not satisfy (1) cause he is a prescribed person a
prescribed person include
- temporary resident with no medicare entitlement
- ADF
- DETAILS - INCOME TAX ASSESSMENT ACT 1936 - SECT 251U Prescribed persons (austlii.edu.au)
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BORA BASKAR EXAMPLE
(1) This section applies to a person during a period if during the whole of the period:
(a) the person is a married person; and
(b) the person or at least one of the person's dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and
(c) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person.
Note 1: Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.
Note 2: For dependant see sections 251R and 251V of the Assessment Act.
Note 3: For prescribed person see section 251U of the Assessment Act.