Income for MLS purposes takes your taxable income and adds back items like reportable fringe benefits

 The Medicare Levy Surcharge (MLS) is decided using a special definition called income for MLS purposes, which is neither your pure taxable income nor your assessable income in isolation. [1, 2]

According to the Australian Taxation Office, your income for MLS purposes starts with your taxable income and adds back several specific adjustments: [1, 2]

• Taxable income (assessable income minus allowable deductions) [1, 2]
• Reportable fringe benefits [1, 2]
• Net investment losses (including rental property losses) [1]
• Reportable superannuation contributions [1]
• Exempt foreign employment income (if applicable) [1]
• Certain trust distributions and family trust distribution tax amounts [1, 2]

How it compares:

• Assessable income is your total income before any deductions are subtracted.
• Taxable income is your assessable income minus your allowable work or business deductions.
• Income for MLS purposes takes your taxable income and adds back items like reportable fringe benefits and investment losses that were previously subtracted or not counted in taxable income. [1, 2]

Taxable Income = Assessable Income - Allowable Deductions

 Yes, taxable income is your total assessable income minus your allowable work-related and other tax deductions. [1]

How It Works

• Assessable Income: This is the money you earn through salary, wages, allowances, interest, and dividends. [1, 2]
• Allowable Deductions: These are out-of-pocket, work-related or other eligible expenses that directly relate to earning your income and are backed by receipts or records. [1, 2, 3]
• Calculation:
  
  
  
  

You can review the full definitions and rules on the Australian Taxation Office: Taxable, assessable and exempt income page. [1]

Stamina

 Stamina is the physical or mental capacity to sustain prolonged effort, energy, or stress, often used interchangeably with endurance. It allows for performing tasks or activities without tiring easily, covering both physical endurance in fitness and mental stamina for focus. Key synonyms include endurance, staying, power, vigor, energy, and fortitude. 

Usage Examples & Ways to Improve Stamina

Cardiovascular Exercise: Running, cycling, swimming, or brisk walking for 30–60 minutes improves endurance.

High-Intensity Interval Training (HIIT): Alternating between high-intensity efforts and short rest periods builds both strength and efficiency.

Strength Training: Utilizing exercises like jump squats, burpees, planks, or lunges strengthens muscles, which aids in handling fatigue.

Daily Activity: Increasing daily movement, such as taking the stairs or long-distance walking, boosts overall stamina.

Lifestyle Optimization: Ensuring proper sleep, managing stress, and maintaining a healthy diet reduces fatigue.

Breathing Techniques: Practicing nasal breathing can increase oxygen intake by 10–20%, providing more energy to muscles. 

This video explains how to build stamina with a full-body workout:

Related video thumbnail

54s

Phil Daru

YouTube • 9 July 2025

Stamina vs. Endurance

Stamina is often defined as the ability to maintain a high-intensity effort for a long duration, or the capacity to perform a specific task without tiring.

Endurance is generally considered the ability to exert oneself and remain active for a long period.

Key Distinction: Some definitions note that stamina implies the ability to maintain a higher power output or intensity for a prolonged time compared to general endurance. 

Peloton

Peloton

 +2

This video discusses how to improve your stamina without running:

Related video thumbnail

57s

Unisport

YouTube • 9 July 2023

Types of Stamina

Physical Stamina: The ability of the body to endure hard training or long-lasting physical activity.

Mental Stamina: The capacity to maintain focus and high mental power, even as fatigue sets in.

Garmin Real-Time Stamina: A fitness tracker metric that estimates remaining capacity based on current effort and long-term exhaustion (potential vs. current stamina). 

Healthline

Healthline

 +3