Do I pay the Medicare levy on a 482 visa?

The rule

The exemption is category 3: not entitled to Medicare benefits. It is apportioned by days, so a statement covering part of the year exempts that part. Every dependant must also be outside Medicare — one Medicare-entitled spouse or child voids the whole exemption, and this is the condition people miss most often.

Why the earlier years are still open

A return can generally be amended for two years after the notice of assessment. So the current year and the two before it are usually still reachable — three years of a levy you never owed.

The arithmetic is not three times one year. Each year is priced on its own levy rate and its own surcharge thresholds. At $100,000 the honest figure across three years is $7,000, where multiplying one year by three gives $6,000 — because the 2024–25 single surcharge threshold was $97,000, not today's.

What it costs to wait

Applications for the statement open 1 July and take up to eight weeks. You cannot lodge the amendment until it arrives, and each year that passes closes the oldest year still open.

What this page assumes

One salary, applied to each open year. Real income moves, so a real amendment uses the taxable income on each year's notice of assessment. The calculator states this too — it is the difference between an indication and a lodgement.