Medicare Levy and Medicare Levy Surcharge

Returns aggregate Medicare Levy and MLS data from Taxation Statistics Individuals. The 2% Medicare Levy is on most taxable income; MLS is an additional 1.0 to 1.5% on high-income earners without adequate private hospital cover. Used in private health insurance reform analysis.

Usage

ato_medicare_levy(year = "latest", component = c("levy", "surcharge"))

Source

Australian Taxation Office Taxation Statistics Individuals. Licensed CC BY 2.5 AU.

Arguments

year

"YYYY-YY" or "latest".

component

One of "levy" (default, standard Medicare Levy) or "surcharge" (MLS).

Value

An ato_tbl.

References

Commonwealth of Australia. Medicare Levy Act 1986; A New Tax System (Medicare Levy Surcharge – Fringe Benefits) Act 1999.

Productivity Commission (2015). Efficiency in Health. Analysis of Medicare Levy and MLS distributional effects.

See also

Other specialist: ato_compliance(), ato_division293(), ato_fuel_tax_credits(), ato_international(), ato_prrt(), ato_rba(), ato_state_tax(), ato_tax_expenditures(), ato_whm()

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try(ato_medicare_levy(year = "2022-23", component = "surcharge"))
#> Error in ato_ckan_resolve(id, pattern) : 
#>   No resource in "taxation-statistics-2022-23" matches
#> "medicare.levy.surcharge|mls|surcharge".
#> ℹ Available: "Detailed table Index", "Snapshot - Table 1", "Snapshot - Table
#>   2", "Snapshot - Table 3", "Snapshot - Table 4", "Snapshot - Table 5",
#>   "Snapshot – Table 6", "Snapshot – Table 7", "Industry Benchmarks", "Table F1:
#>   Individual Financial Ratios", "Table F2: Company financial ratios", "Table
#>   F3: Partnerships financial ratios", "Table F4: Trusts financial ratios",
#>   "Table F5: All entities financial ratios", "Table A1: Individual activity
#>   statement ratios", "Table A2: Company activity statement ratios", "Table A3:
#>   Partnership activity statement ratios", "Table A4: Trust activity statement
#>   ratios", …, "Charities - Table 3", and "Charities - Table 4"
options(op)
# }