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Medicare Levy Act 1986

SECTION 8D LEVY SURCHARGE - PERSON WHO IS MARRIED DURING WHOLE OR PART OF A FINANCIAL YEAR

8D(1)
This section applies to a person during a period if during the whole of the period:

(a) the person is a married person; and

(b) the person or at least one of the person ' s dependants (other than a dependant who is, or would, apart from subsection 251U(2) of the Assessment Act, be taken to be, a prescribed person) is not covered by an insurance policy that provides private patient hospital cover; and

(c) the person is not, or is taken under section 251VA of the Assessment Act not to be, a prescribed person.

Note 1:

Subsection 251R(2) of the Assessment Act treats certain persons who are not married as if they were married.

Note 2:

For dependant see sections 251R and 251V of the Assessment Act.

Note 3:

For prescribed person see section 251U of the Assessment Act.

8D(2)
For the purposes of paragraph (1)(b) , a person to whom section 251VA of the Assessment Act applies is taken to be covered during the whole of the period by an insurance policy that provides private patient hospital cover.

8D(3)
The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income is to be increased by the amount of 1% of the person ' s taxable income if:

(a) this section applies to the person for the whole of the year of income; and

(b)

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the sum of the person ' s income for surcharge purposes and the person ' s spouse ' s income for surcharge purposes exceeds the person ' s family tier 1 threshold; and

(c)

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the person ' s income for surcharge purposes exceeds $26,000.

View history note

History

S 8D(3) amended by No 4 of 2024, s 3 and Sch 1 item 10, by substituting " $26,000 " for " $24,276 " in para (c), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.

S 8D(3) amended by No 28 of 2023, s 3 and Sch 1 item 10, by substituting " $24,276 " for " $23,365 " in para (c), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.

S 8D(3) amended by No 14 of 2022, s 3 and Sch 1 item 10, by substituting " $23,365 " for " $23,226 " in para (c), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.

S 8D(3) amended by No 61 of 2021, s 3 and Sch 1 item 10, by substituting " $23,226 " for " $22,801 " in para (c), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.

S 8D(3) amended by No 22 of 2020, s 3 and Sch 14 item 10, by substituting " $22,801 " for " $22,398 " in para (c), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.

S 8D(3) amended by No 29 of 2019, s 3 and Sch 1 item 10, by substituting " $22,398 " for " $21,980 " in para (c), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.

S 8D(3) amended by No 69 of 2018, s 3 and Sch 1 item 10, by substituting " $21,980 " for " $21,655 " in para (c), applicable to assessments for the 2017-18 year of income and later years of income.

S 8D(3) amended by No 58 of 2017, s 3 and Sch 1 item 10, by substituting " $21,655 " for " $21,335 " in para (c), applicable to assessments for the 2016-17 year of income and later years of income.

S 8D(3) amended by No 39 of 2016, s 3 and Sch 1 item 10, by substituting " $21,335 " for " $20,896 " in para (c), applicable to assessments for the 2015-16 year of income and later years of income.

S 8D(3) amended by No 69 of 2015, s 3 and Sch 1 item 9, by substituting " $20,896 " for " $20,542 " in para (c), applicable to assessments for the 2014-15 year of income and later years of income.

S 8D(3) amended by No 27 of 2012, s 3 and Sch 1 item 11, by substituting " family tier 1 threshold " for " family surcharge threshold " in para (b), applicable to the 2012-13 year of income and later years of income.

S 8D(3) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 7, by substituting " $20,542 " for " $19,404 " in para (c), applicable to the 2012-13 year of income and later years of income.

S 8D(3) amended by No 86 of 2012, s 3 and Sch 1 item 9, by substituting " $19,404 " for " $18,839 " in para (c), applicable to assessments for the 2011-2012 year of income.

S 8D(3) amended by No 44 of 2011, s 3 and Sch 1 item 9, by substituting " $18,839 " for " $18,488 " in para (c), applicable to assessments for the 2010-11 year of income and later years of income.

S 8D(3) amended by No 78 of 2010 , s 3 and Sch 1 item 9, by substituting " $18,488 " for " $17,794 " in para (c), applicable to assessments for the 2009-10 year of income and later years of income.

S 8D(3) amended by No 41 of 2009, s 3 and Sch 1 item 9, by substituting " $17,794 " for " $17,309 " in para (c), applicable to assessments for the 2008-09 year of income and later years of income.

S 8D(3) amended by No 27 of 2009, s 3 and Sch 3 item 53, by substituting paras (b) and (c), applicable in relation to income years starting on or after 1 July 2009. Paras (b) and (c) formerly read:

(b) the sum of the following exceeds the family surcharge threshold:

(i) the person ' s taxable income;

(ii) the person ' s reportable fringe benefits total (if any);

(iii) the person ' s spouse ' s taxable income;

(iv) the person ' s spouse ' s reportable fringe benefits total (if any); and

(c) the total of the person ' s taxable income and reportable fringe benefits total (if any) is more than $17,309.

S 8D(3) amended by No 50 of 2008 , s 3 and Sch 1 item 9, by substituting " $17,309 " for " $16,740 " in para (c), applicable to assessments for the 2007-08 year of income and later years of income.

S 8D(3) amended by No 75 of 2007, s 3 and Sch 1 item 22, by substituting " $16,740 " for " $16,284 " in para (c), applicable to assessments for the 2006-2007 year of income and later years of income.

S 8D(3) amended by No 59 of 2006, s 3 and Sch 1 item 9, by substituting " $16,284 " for " $15,902 " in para (c), applicable to assessments for the 2005-2006 year of income and later years of income.

S 8D(3) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 17 of 1999 and No 29 of 1998.

8D(4)
The amount of the levy that, apart from this section, would have been payable by a person under this Act for the year of income, being a person to whom this section applies for only some of the days in the year of income, is to be increased by the amount worked out using the formula:

(1% of the person ' s
taxable income)

Number of those days
Number of days in the
year of income

if:

(a)

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both of the following conditions are met if the person is married for the whole of the year of income:

(i) the sum of the person ' s income for surcharge purposes and the person ' s spouse ' s income for surcharge purposes exceeds the person ' s family tier 1 threshold;

(ii) the person ' s income for surcharge purposes exceeds $26,000; or

(b)

View history reference

the person ' s income for surcharge purposes exceeds the person ' s family tier 1 threshold, if the person is married for only some of the year of income.

View history note

History

S 8D(4) amended by No 4 of 2024, s 3 and Sch 1 item 11, by substituting " $26,000 " for " $24,276 " in para (a)(ii), effective 6 March 2024 and applicable in relation to assessments for the 2023-24 year of income and later years of income.

S 8D(4) amended by No 28 of 2023, s 3 and Sch 1 item 11, by substituting " $24,276 " for " $23,365 " in para (a)(ii), effective 24 June 2023 and applicable to assessments for the 2022-23 year of income and later years of income.

S 8D(4) amended by No 14 of 2022, s 3 and Sch 1 item 11, by substituting " $23,365 " for " $23,226 " in para (a)(ii), effective 1 April 2022 and applicable to assessments for the 2021-22 year of income and later years of income.

S 8D(4) amended by No 61 of 2021, s 3 and Sch 1 item 11, by substituting " $23,226 " for " $22,801 " in para (a)(ii), effective 30 June 2021 and applicable to assessments for the 2020-21 year of income and later years of income.

S 8D(4) amended by No 22 of 2020, s 3 and Sch 14 item 11, by substituting " $22,801 " for " $22,398 " in para (a)(ii), effective 25 March 2020 and applicable to assessments for the 2019-20 year of income and later years of income.

S 8D(4) amended by No 29 of 2019, s 3 and Sch 1 item 11, by substituting " $22,398 " for " $21,980 " in para (a)(ii), effective 6 April 2019 and applicable to assessments for the 2018-19 year of income and later years of income.

S 8D(4) amended by No 69 of 2018, s 3 and Sch 1 item 11, by substituting " $21,980 " for " $21,655 " in para (a)(ii), applicable to assessments for the 2017-18 year of income and later years of income.

S 8D(4) amended by No 58 of 2017, s 3 and Sch 1 item 11, by substituting " $21,655 " for " $21,335 " in para (a)(ii), applicable to assessments for the 2016-17 year of income and later years of income.

S 8D(4) amended by No 39 of 2016, s 3 and Sch 1 item 11, by substituting " $21,335 " for " $20,896 " in para (a)(ii), applicable to assessments for the 2015-16 year of income and later years of income.

S 8D(4) amended by No 69 of 2015, s 3 and Sch 1 item 10, by substituting " $20,896 " for " $20,542 " in para (a)(ii), applicable to assessments for the 2014-15 year of income and later years of income.

S 8D(4) amended by No 27 of 2012, s 3 and Sch 1 items 12 and 13, by substituting " family tier 1 threshold " for " family surcharge threshold " in para (a)(i) and (b), applicable to the 2012-13 year of income and later years of income.

S 8D(4) amended by No 159 of 2011 (as amended by No 86 of 2012), s 3 and Sch 2 item 8, by substituting " $20,542 " for " $19,404 " in para (a)(ii), applicable to the 2012-13 year of income and later years of income.

S 8D(4) amended by No 86 of 2012, s 3 and Sch 1 item 10, by substituting " $19,404 " for " $18,839 " in para (a)(ii), applicable to assessments for the 2011-2012 year of income.

S 8D(4) amended by No 44 of 2011, s 3 and Sch 1 item 10, by substituting " $18,839 " for " $18,488 " in para (a)(ii), applicable to assessments for the 2010-11 year of income and later years of income.

S 8D(4) amended by No 78 of 2010 , s 3 and Sch 1 item 10, by substituting " $18,488 " for " $17,794 " in para (a)(ii), applicable to assessments for the 2009-10 year of income and later years of income.

S 8D(4) amended by No 41 of 2009, s 3 and Sch 1 item 10, by substituting " $17,794 " for " $17,309 " in para (a)(ii), applicable to assessments for the 2008-09 year of income and later years of income.

S 8D(4) amended by No 27 of 2009, s 3 and Sch 3 items 54 and 55, by substituting paras (a)(i) and (ii) and para (b), applicable in relation to income years starting on or after 1 July 2009. Paras (a)(i) and (ii) and para (b) formerly read:

(i) the sum of the person ' s taxable income, the person ' s reportable fringe benefits total (if any), the person ' s spouse ' s taxable income and the person ' s spouse ' s reportable fringe benefits total (if any) is more than the family surcharge threshold;

(i) the total of the person ' s taxable income and reportable fringe benefits total (if any) is more than $17,309; or

(b) the total of the person ' s taxable income and reportable fringe benefits total (if any) is more than the family surcharge threshold, if the person is married for only some of the year of income.

S 8D(4) amended by No 50 of 2008 , s 3 and Sch 1 item 10, by substituting " $17,309 " for " $16,740 " in para (a)(ii), applicable to assessments for the 2007-08 year of income and later years of income.

S 8D(4) amended by No 75 of 2007, s 3 and Sch 1 item 23, by substituting " $16,740 " for " $16,284 " in para (a)(ii), applicable to assessments for the 2006-2007 year of income and later years of income.

S 8D(4) amended by No 59 of 2006, s 3 and Sch 1 item 10, by substituting " $16,284 " for " $15,902 " in para (a)(ii), applicable to assessments for the 2005-2006 year of income and later years of income.

S 8D(4) amended by No 62 of 2005, No 84 of 2004, No 67 of 2003, No 39 of 2002, No 12 of 2001, No 54 of 2000, No 52 of 2000, No 17 of 1999, No 29 of 1998.

8D(4A)

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Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.25 of a percentage point if the person is a tier 2 earner for the year of income.

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8D(4B)

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Increase the amount of each percentage mentioned in subsections (3) and (4) by 0.5 of a percentage point if the person is a tier 3 earner for the year of income.

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8D(5)

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In this section:

income for surcharge purposes
, in relation to the person ' s spouse, includes any share in the net income of a trust estate:

(a) to which the spouse is presently entitled as a beneficiary; and

(b) in respect of which the trustee of the trust estate in that capacity is liable to be assessed under section 98 of the Assessment Act.

View history note