Part 4-30—Collecting Medicare levy and HECS with income tax
785-1 What this Division is about
An individual who is an Australian resident at any time during the income year is liable to pay Medicare levy based on his or her taxable income. Medicare levy is also payable by some trustees.
Some individuals are entitled to full or partial exemption from the levy, or to relief from it.
Table of sections
785-5 Where to find the rules about Medicare levy
785-5 Where to find the rules about Medicare levy
The rules about Medicare levy are in:
·
the Medicare Levy Act 1986; and·
Part VIIB (sections 251R to 251Y) of the Income Tax Assessment Act 1936.[The next heading is the heading to Chapter 5.]