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You can use this to determine whether you are eligible to claim this tax offset. The percentage of net medical expenses you can claim is determined by your adjusted taxable income (ATI) and family status, as per the table below. They do not include contributions to a private health insurer, travel or accommodation expenses associated with medical treatment, or inoculations for overseas travel. Net medical expenses are your total medical expenses, less refunds from Medicare and private health insurers which you, or someone else, received or are entitled to receive. For example, the provision of personal assistance, home nursing, home maintenance, and domestic services.Īged care expenses include services and accommodation provided by an approved aged care provider to a person who is a care recipient or continuing care recipient within the meaning of the Aged Care Act 1997. For example, the purchase of a wheelchair or the maintenance of a guide dog are disability aids-they help a person’s daily living activities, provide assistance to alleviate the effect of the disability and enable increased participation in society.Īttendant care expenses relate to services and care provided to a person with a disability to assist with everyday living. Generally, this does not include ordinary household or commercial appliances. The only eligible medical expenses that can be claimed under the Net Medical Expenses Offset in 2016 must relate to disability aids, attendant care or aged care.ĭisability aids are defined as items manufactured as, or generally recognised to be, an aid to the functional capacity of a person with a disability. Eligible Medical Offset Claims in 2016 to 2019 Net expenses are your total eligible medical expenses minus refunds from Medicare, National Disability Insurance Scheme (NDIS) and private health insurers, which you or someone else, received or are entitled to receive. For most taxpayers, the phasing out program removes any entitlement to claim a Net Medical Offset in their 2016 tax return.įrom 2015–16 until 2018–19, claims for this offset are restricted to net eligible expenses for disability aids, attendant care or aged care. This has resulted in a significant reduction in the number of Medical Offset claims in those years. The phasing out program has worked to progressively tighten the eligibility requirements and conditions required to receive a Medical Expense Offset during the 20 years. The phasing out program would take place between 20. In 2013, the Government announced a program to phase out the Net Medical Expense Offset. 2016 Onwards: Medical Expenses Offset Phasing Out of Net Medical Expense Offset