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Your family circumstances changed during the year

Last updated 6 February 2022

Use this if you:

  • had a spouse for only part of the income year because you had a new spouse or separated from your spouse
  • became or ceased to be a sole parent.

If this is not you, return to Work out the number of days.

If you had a spouse for only part of the income year, use your own income for MLS purposes when working out whether you are over the thresholds below. Do not include your spouse's income.

You are liable for MLS for the number of days you:

  • were single and did not have dependent children if    
  • had a spouse or dependent children if  
    • your own income for MLS purposes was more than the family surcharge threshold of $180,000 (plus $1,500 for each dependent child after the first one), and
    • you, or your spouse, or a dependent child either    
     

Your income and circumstances determine the number of days you do not have to pay the surcharge.

Choose the link that matches your income to see how to complete the number of days.

QC65553