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475 and 495 TR, Please note you can claim M1 and M2 exception for your Tax and which will save hundreds of dollars Tax.
Exemption categories for M1
You were in an exemption category if:
1. you were a blind pensioner or you received the sickness allowance from Centrelink
2. you were entitled to full free medical treatment for all conditions under defence force arrangements or Veterans' Affairs Repatriation health card (Gold Card) or repatriation arrangements
3. you were not an Australian resident for tax purposes
4. you were a resident of Norfolk Island
5. you were a member of a diplomatic mission or consular post in Australia – or a member of such a person's family and you were living with them – and you were not an Australian citizen and you do not ordinarily live in Australia, or
6. you have a certificate from the Medicare Levy Exemption Certification Unit of Medicare Australia showing that you are not entitled to Medicare benefits because you were a temporary resident for Medicare purposes. A letter from Medicare is not sufficient. For more information on how to apply for an exemption
What if you are exempt from the Medicare levy M2?
Only read this section if you or any of your dependants were exempt or partially exempt from the Medicare levy at any time during 2007-08– for example, you were a defence force member. For more information on the exemption categories for the Medicare levy, read Exemption categories.
If you were in an exemption category for the whole of 2007-08 and you did not have any dependants; or if you had dependants and they were also all in an exemption category and/or they all had private patient hospital cover for the whole of 2007-08, you do not have to pay the surcharge for the full year – 366 days.
If the taxable income for MLS purposes of you and your spouse – if you had one for the whole year – was above the relevant surcharge threshold, you are liable for the surcharge for any period during 2007-08 that:
●
you were not in an exemption category and did not have private patient hospital cover, or
●
one or more of your dependants were not in an exemption category and did not have private patient hospital cover.
Non-exempt dependants are any of your dependants for Medicare levy surcharge purposes who were not in a Medicare exemption category during 2007-08.
What if you had private patient hospital cover for only PART of the year?
Only read this section if you had private patient hospital cover for part of the year.
If you and your dependants – if any – were not in a Medicare levy exemption category at any time during 2007-08 and your taxable income or combined taxable income for MLS purposes was above the relevant threshold. However you must pay MLS for the number of days you or any of your dependants did not have private patient hospital cover during 2007-08
[ 本帖最后由 hqx888 于 28-7-2008 17:48 编辑 ] |
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