Private ruling: Medicare levy
Published: October 2012
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to include foster children as dependants for the purpose of the Medicare levy? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1936 Section 251R | Income Tax Assessment Act 1997 Subsection 995-1(1)

Reasons for decision: Summary: Section 251R of the Income Tax Assessment Act 1936 provides the definition of a dependant for Medicare levy purposes. In that definition a child is a child of the taxpayer. Subsection 995-1(1) of the Income Tax Assessment Act 1997 defines child of a person as including the person's adopted child, step-child or ex-nuptial child. A fostered child is not included in this definition and therefore does not qualify as a dependant for Medicare levy purposes.

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 and your spouse foster children.