For the whole of 2022–23, you were single

Example 1 – Single, no dependants, income more than $90,000, not in a Medicare exemption category, took out private patient hospital cover during the year.

For the whole of 2022–23, Jacinta:

• was single
• had no dependants
• had an income for MLS purposes more than the single surcharge threshold of $90,000
• was not in a Medicare exemption category.

Jacinta took out appropriate private patient hospital cover on 25 March 2023.

In myTax at the Medicare levy surcharge (MLS) heading:

• Jacinta answers the question Were you and all your dependants covered by an appropriate level of private patient hospital cover from 1 July 2022 to 30 June 2023?    
  • Jacinta took out private patient hospital cover during the year so she had cover for only some days in 2022–23.
  • Jacinta answers No.
   
• as Jacinta's income for MLS purposes was more than the single surcharge threshold of $90,000, myTax shows:
  • the ‘You may have to pay the Medicare levy surcharge’ alert message
  • the Number of days you do not have to pay the surcharge entry box.
   

Jacinta works out the number of days she doesn’t have to pay the surcharge.

• Jacinta doesn’t have to pay for the days she had private patient hospital cover – from 25 March 2023 to 30 June 2023.
• To work out the number of days, she uses our Calculate days tool (you may prefer another calculation method) and enters the following:    
  • Period start date – 25/03/2023
  • Period end date – 30/06/2023
  • The result is 98 days.
   

Jacinta enters 98 into myTax at Number of days you do not have to pay the surcharge.

Example 2 – Single, no dependants, income more than $90,000, no private patient hospital cover during the year, in a Medicare exemption category.

For the whole of 2022–23, Julie:

• was single
• had no dependants.
• had an income for MLS purposes more than the single surcharge threshold of $90,000
• did not have any private patient hospital cover.

Julie was in a Medicare levy exemption category from 1 March 2023.

In myTax at the Medicare levy surcharge (MLS) heading:

• Julie answers the question Were you and all your dependants covered by an appropriate level of private patient hospital cover from 1 July 2022 to 30 June 2023?    
  • Julie did not have any private patient hospital cover during the year.
  • Julie answers No.
   
• as Julie's income for MLS purposes was more than the single surcharge threshold of $90,000, myTax shows:
  • the ‘You may have to pay the Medicare levy surcharge’ alert message
  • the Number of days you do not have to pay the surcharge entry box.
   

Julie works out the number of days she doesn’t have to pay the surcharge.

• Julie doesn’t have to pay for the days she was in a Medicare levy exemption category – from 1 March 2023 to 30 June 2023.
• To work out the number of days, she uses our Calculate days tool (you may prefer another calculation method) and enters the following:
  • Period start date – 01/03/2023
  • Period end date – 30/06/2023
  • The result is 122 days.
   

Julie enters 122 into myTax at Number of days you do not have to pay the surcharge.

Example 3 – Single, dependants, income more than $180,000 (plus $1,500 for each dependent child after the first), cancelled private patient hospital cover during the year, in a Medicare exemption category for part of the year

For the whole of 2022–23, Jess:

• was single
• had 1 dependent child, so is considered a member of a family for MLS purposes for the year
• had an income for MLS purposes more than the family surcharge threshold of $180,000. (If you had a different number of dependent children see Your family MLS surcharge threshold – work it out).

Jess had private patient hospital for herself and her dependant until cancelling it on 1 February 2023. She did not have cover at any time during the year after that.

Jess and her dependant were in a Medicare levy exemption category from 15 April 2023 to the end of the financial year.

In myTax at the Medicare levy surcharge (MLS) heading:

• Jess answers the question Were you and all your dependants covered by an appropriate level of private patient hospital cover from 1 July 2022 to 30 June 2023?
  • Jess cancelled private patient hospital cover during the year so only had cover for some days in 2022–23
  • Jess answers No 
   
• as Jess' income for MLS purposes was more than the family surcharge threshold for her circumstances ($180,000), myTax shows:
  • the ‘You may have to pay the Medicare levy surcharge’ alert message
  • the Number of days you do not have to pay the surcharge entry box.
   

Jess works out the number of days she doesn’t have to pay the surcharge.

• Number of days with private patient hospital cover:
  • Jess does not have to pay the surcharge for the days she and her dependant had private patient hospital cover – from 1 July 2022 to 1 February 2023.
  • To work out the number of days, she uses our Calculate days tool (you may prefer another calculation method) and enters the following:    
    • Period start date – 01/07/2022
    • Period end date – 01/02/2023
    • The result is 216 days.
     
   
• Number of days in a Medicare levy exemption category:
  • Jess does not have to pay the surcharge for the days she and her dependant were in a Medicare levy exemption category – from 15 April 2023 to 30 June 2023.
  • To work out the number of days, she uses our Calculate days tool (you may prefer another calculation method) and enters the following:
    • Period start date – 15/04/2023
    • Period end date – 30/06/2023
    • The result is 77 days.
     
   

Jess adds the number of days calculated for the 2 periods which is 216 + 77 = 293.

Jess enters the total of 293 into myTax at Number of days you do not have to pay the surcharge.