Skip to main
Australian Government
Federal Register of Legislation
Site navigation
Help and resources
Register
for My Account
Sign in
to My Account
Search
Home
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
No. 110, 1986
In force
Administered by
Department of the Treasury
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2026C00295 C53
01 July 2026
Legislation text
View document
Select value
Act
Filter active
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
9A Adjustment of taxable income for lump sum payments in arrears
10 Levy payable by a trustee assessable under section 98 of the Assessment Act
11 Financial years for which levy is payable
Collapse
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
