Private ruling: Medicare levy exemption
Published: March 2012

Ruling: Question and answer | Are you entitled to an exemption from the Medicare levy? | Yes. | This ruling applies for the following periods | Year ended 30 June 2011 | The scheme commenced on | 1 July 2010


Relevant legislative provisions: Income Tax Assessment Act 1936 Section 251S. | Income Tax Assessment Act 1936 Section 251T. | Income Tax Assessment Act 1936 Section 251U. | Medicare Levy Act 1986 Section 5.

Reasons for decision: Summary: Section 251S of the Income Tax Assessment Act 1936 (ITAA 1936) provides that the Medicare levy is payable by any person who, at any time during the relevant year of income, is a resident of Australia. Section 251T of the ITAA 1936 provides that prescribed persons are exempt from the levy. Those prescribed persons are listed at section 251U of the ITAA 1936 and includes persons who are certified by the Minister of Health/Health Insurance Commission as not being entitled to any Medicare benefits. You have provided an exemption certificate issued by the Health Insurance Commission stating that you are exempt from the Medicare levy for taxation purposes for the income year. Accordingly, you are entitled to a Medicare levy exemption for the income year.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You are a country A citizen. | You moved to Australia some time ago. | You moved back to country A some time later. | You have since returned to Australia on unscheduled work contract visits. | You have provided a Medicare levy exemption certificate issued by the Health Insurance Commission advising that you are eligible for exemption from the Medicare levy for the income year.