Kritika Singh is an Australian resident individual taxpayer. Kritika does not have a spouse (i.e. married or de facto) and has no dependent children.

During the 2020/2021 tax year, Kritika derived an assessable income of $33,000.

Kritika did not have any deductions, was ineligible for the seniors and pensioners tax offset (SAPTO) and was also ineligible for any Medicare levy exemption.

Please answer the following questions:

• On which figure is Kritikas Medicare levy calculated?

• For how much Medicare levy is Kritika liable?

• How much Medicare levy would apply if Kritika was a non-resident for tax purposes?

• If Kritika had $8,000 of deductions, for how much Medicare levy would Kritika be liable?

• If Kritika had $20,000 of deductions, for how much Medicare levy would Kritika be liable?