Private ruling: Medicare levy
Date of advice: 24 February 2020
Published: April 2020
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a prescribed person for the purpose of the Medicare levy exemption? | A1: Yes. You meet the definition of prescribed person under Section 251U of the Income Tax Assessment Act 1936 and are therefore exempt from paying the Medicare Levy. Further information can be found by searching 'QC 55656' on ato.gov.au

Relevant facts and circumstances: While in Australia, your family were fully covered for medical expenses. Your spouse and you went to Country Z as part of their employment. You have a letter from an Authority confirming that during the overseas employment each member of your family has coverage for all medical expenses and hospital costs.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 251U | Medicare Levy Act 1986 Section 8D | Medicare Levy Act 1986 Subsection 3(5)