If you fit into one of the following categories, you are exempt from MLS for the whole of 2017–18.
Surcharge exemption categories
- Your income for MLS purposes was $90,000 or less, and for the whole of 2017–18, you were single without a dependent child.
- Your income for MLS purposes was $90,000 or less, and
- for part of 2017–18 you were single
- your spouse did not die during the year, and
- for the whole of the year you did not have a dependent child.
- You were single with a dependent child for the whole of the year and your income for MLS purposes was $180,000 or less (plus $1,500 for each dependent child after the first).
- You had a spouse (with or without dependent children) for the whole of the year, and your combined income for MLS purposes was $180,000 or less (plus $1,500 for each dependent child after the first). In working out whether your income exceeds an MLS income threshold, if your spouse died in 2017–18 and you did not have another spouse before the end of the year, you are treated as having had a spouse for the remainder of 2017–18.
- You and all your dependants (including your spouse, if any) were in a Medicare levy exemption category for the whole of 2017–18.
- The combined income of you and your spouse for MLS purposes was above the limit, but your own income for MLS purposes was $21,980 or less.