Important note: The information provided on this website does not constitute financial advice or tax advice. If you require financial or tax advice about your specific situation, you should contact your financial advisor or a tax expert.
Here you will find historical income thresholds for individuals and families for Medicare Levy Surcharge (MLS) purposes.
Prior to the 2012 financial year, the Medicare Levy Surcharge was a flat rate of 1%, however from 1 July 2012 the Government introduced new income thresholds with higher rates of the Surcharge for higher income earners. For upper income taxpayers without private health insurance, this could add up to a significant amount.
For details about the current Medicare Levy Surcharge and an overview of current income thresholds, see Medicare Levy Surcharge.
The Australian Taxation Office have a Income for (Medicare Levy) Surcharge Purposes Calculator to help you work out your income for Medicare Levy surcharge purposes.
*Families include couples and single parent families. The family income threshold increases by $1500 for each dependent child after the first.
*Families include couples and single parent families. The family income threshold increases by $1500 for each dependent child after the first.
For the 2012-13 financial year, the Medicare Levy Surcharge will vary depending on income thresholds as per below:
*Families include couples and single parent families. The family income threshold increases by $1500 for each dependent child after the first.
For future years, the income tier thresholds will be indexed annually to the Average Weekly Ordinary Time Earnings (AWOTE).
For the 2011-12 year, the Medicare Levy Surcharge is calculated at the rate of 1% of your “income for MLS purposes“.
No. of Dependent Children | Singles * | Families** |
0 | $80,000 | $160,000 |
1 | $160,000 | $160,000 |
2 | $161,500 | $161,500 |
3 | $163,000 | $163,000 |
4 | $164,500 | $164,500 |
Each additional child | +$1,500 | +$1,500 |
For the 20210-11 year, the Medicare Levy Surcharge is calculated at a rate of 1% of your “income for MLS purposes.’
No. of Dependent Children | Singles * | Families** |
0 | $77,000 | $154,000 |
1 | $154,000 | $154,000 |
2 | $155,500 | $155,500 |
3 | $157,000 | $157,000 |
4 | $158,500 | $158,500 |
Each additional child | +$1,500 | +$1,500 |
For the 2009-10 year, the Medicare Levy Surcharge is calculated at a rate of 1% of your “income for MLS purposes.’
No. of Dependent Children | Singles * | Families** |
0 | $73,000 | $146,000 |
1 | $146,000 | $146,000 |
2 | $147,500 | $147,500 |
3 | $149,000 | $149,000 |
4 | $150,500 | $150,500 |
Each additional child | +$1,500 | +$1,500 |
For the 2008-09 year, the Medicare Levy Surcharge is calculated at the rate of 1% of taxable income (including your total reportable fringe benefits).
No. of Dependent Children | Singles * | Families** |
0 | $70,000 | $140,000 |
1 | $70,000 | $140,000 |
2 | $71,500 | $141,500 |
3 | $73,000 | $143,000 |
4 | $74,500 | $144,500 |
Each additional child | +$1,500 | +$1,500 |
For the 2007-08 year, the Medicare Levy Surcharge is calculated at the rate of 1% of taxable income (including your total reportable fringe benefits).
No. of Dependent Children | Singles * | Families** |
0 | $50,000 | $100,000 |
1 | $50,000 | $100,000 |
2 | $51,500 | $101,500 |
3 | $53,000 | $103,000 |
4 | $54,500 | $104,500 |
Each additional child | +$1,500 | +$1,500 |
For the 2006-07 year, the Medicare Levy Surcharge is calculated at the rate of 1% of taxable income (including your total reportable fringe benefits).
No. of Dependent Children | Singles * | Families** |
0 | $50,000 | $100,000 |
1 | $50,000 | $100,000 |
2 | $51,500 | $101,500 |
3 | $53,000 | $103,000 |
4 | $54,500 | $104,500 |
Each additional child | +$1,500 | +$1,500 |
For current income thresholds, see Medicare Levy Surcharge details.
To determine your "Income for Medicare Levy Surcharge purposes", see the Australian Tax Office Website for explanation and worksheet