Are you single or living with a partner?

How many children do you financially support?

As well as your wages or salary, take into account:

• Bonuses
• Investment income
• Rental profits
• Reportable fringe benefits (e.g. a company car)
• Reportable super contributions (including personal and salary-sacrificed contributions)
• Foreign employment income
• Net rental losses and net investment losses (these get added to your income for MLS purposes, even though they reduce your taxable income)
• Amounts for which family trust distribution tax has been paid

Select your bracket

Have a partner with a very low income? If you had a partner for the full year and your own income for MLS purposes is very low, you may not have to pay the surcharge even if your combined income is above the threshold. Check the ATO’s current-year rules.

Did your situation change during ? If you had a new partner, separated, or your number of dependent children changed during the year, the surcharge is worked out by the number of days in each situation, so your result may differ from this estimate. The ATO calculates this from your tax return.

This is general information based on the details and income bracket you’ve selected, not personal advice. Thresholds and rates are for the financial year and may not reflect your full circumstances – check with the ATO or a tax professional for advice specific to you.