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Medicare Levy Act 1986

No. 110, 1986

Compilation No. 51

Compilation date: 1 January 2025

                Includes amendments: Act No. 138, 2024

About this compilation

This compilation

This is a compilation of the Medicare Levy Act 1986 that shows the text of the law as amended and in force on 1 January 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Interpretation
3A Meaning of tier 2 earner and tier 3 earner
4 Incorporation
5 Imposition of Medicare levy
6 Rate of levy
7 Levy in cases of small incomes
8 Amount of levy—person who has spouse or dependants
8B Levy surcharge—person without dependants who is not married during whole or part of a financial year
8C Levy surcharge—person with dependants who is not married during whole or part of a financial year
8D Levy surcharge—person who is married during whole or part of a financial year
8E Levy surcharge for certain trustees—beneficiary a person to whom section 8B applies
8F Levy surcharge for certain trustees—beneficiary a person to whom section 8C applies
8G Levy surcharge for certain trustees—beneficiary a person to whom section 8D applies
9 Reduction of levy—person who is prescribed person for part of year of income
9A Adjustment of taxable income for lump sum payments in arrears
10 Levy payable by a trustee assessable under section 98 of the