Tax and Structures
Individual taxation
Medicare Levy Surcharge
An additional surcharge applies where private hospital cover has not been obtained by:
- Individuals who earn more than $90,000; or
- couples earning more than $180,000 combined.
The amount of surcharge depends on adjusted taxable income (ATI), The ATI includes taxable income, reportable fringe benefits and reportable super contributions paid by an employer, net investment losses and exempt foreign income.
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