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以下資料來自ATO:
How much Medicare levy surcharge you will pay
The Medicare levy surcharge (MLS) rate of 1%, 1.25% or 1.5% is levied on:
your taxable income
total reportable fringe benefits, and
any amount on which family trust distribution tax has been paid.
We use a special definition of income (called income for MLS purposes) to work out if you have to pay the MLS and the rate you will pay. This income is different from your taxable income.
You will not pay the MLS if your income is less than the base income threshold, which is:
$90,000 for singles
$180,000 (plus $1,500 for each dependent child after the first one) for families.
https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Medicare-levy-surcharge/Paying-the-medicare-levy-surcharge/ |
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