Help and resources
Register for My Account

Australian Government

Federal Register of Legislation

Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island

Home
Acts
In force

Text
Details
Authorises
Downloads
All versions
Interactions

Medicare Levy Act 1986

In force

Administered by

Department of the Treasury

Latest version

Order print copy

C2024C00076 (C50)

06 March 2024

Legislation text

View document

Table of contents

Enter text to search the table of contents

1 Short title
2 Commencement
3 Interpretation
3A Meaning of tier 2 earner and tier 3 earner
4 Incorporation
5 Imposition of Medicare levy
6 Rate of levy
7 Levy in cases of small incomes
8 Amount of levy—person who has spouse or dependants
8B Levy surcharge—person without dependants who is not married during whole or part of a financial year
8C Levy surcharge—person with dependants who is not married during whole or part of a financial year
8D Levy surcharge—person who is married during whole or part of a financial year
8E Levy surcharge for certain trustees—beneficiary a person to whom section 8B applies
8F Levy surcharge for certain trustees—beneficiary a person to whom section 8C applies
8G Levy surcharge for certain trustees—beneficiary a person to whom section 8D applies
9 Reduction of levy—person who is prescribed person for part of year of income
10 Levy payable by a trustee assessable under section 98 of the Assessment Act
11 Financial years for which levy is payable
Endnotes

We acknowledge the traditional owners and custodians of country throughout Australia and acknowledge their continuing connection to land, waters and community.

Terms of use
Glossary
Feedback
Sitemap
Video help guides