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Overlap of days when you don't have to pay MLS – Calculating the number of days

Last updated 31 May 2023

You may find that you have an overlap of days when you don't have to pay the MLS.

ExampleOverlap

An example is where you and your dependants (if applicable):

  • had private patient hospital cover from the start of the year until cancelling it on 1 February 2023, and
  • were in a Medicare levy exemption category from 15 January 2023 to the end of the financial year.
  • When calculating the number of days, you would double-count some days if you included the overlapping period – 15 January to 1 February 2023.

Where there is an overlap, you work out the number of days you don’t have to pay the surcharge as follows:

  • Number of days with private patient hospital cover:
    • You do not have to pay the surcharge for the days that you and all your dependants (if applicable) had private patient hospital cover – from 1 July 2022 to 1 February 2023.
    • To work out the number of days, you use 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:
    • You do not have to pay the surcharge for the days that you and all your dependants (if applicable) were in a Medicare levy exemption category excluding the days you also had private patient hospital cover (counted above) – from 2 February 2023 to 30 June 2023.
    • To work out the number of days, you use our Calculate days tool (you may prefer another calculation method) and enters the following:
      • Period start date – 02/02/2023
      • Period end date – 30/06/2023
      • The result is 149 days.
       
     

Add the number of days calculated for the 2 periods which is 216 + 149 = 365.

You would enter the total of 365 into myTax at Number of days you do not have to pay the surcharge.

End of example

QC72339