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  • Medicare levy exemption letter

    We may send you a letter about the Medicare levy exemption you claimed on your tax return, if we receive information that suggests you may not be eligible for an exemption.

    The letter will include a summary that compares relevant information in your tax return with information we have.

    We'll send the letter to the most recent postal address we have for you.

    On this page:

    What you need to do

    You need to review the summary and compare the information it contains with your records. You can then determine if you agree or disagree.

    If you have a question, we have a dedicated phone line you can use. You can phone us on 1300 768 912 and select option 3 between 8.00am and 6.00pm, Monday to Friday.

    You’ll need to quote the reference number from your letter when you contact us. The reference number can be found at the top right of your letter.

    Below is a sample summary of proposed changes to your tax return. Keep in mind that your letter will contain your own details and may not look exactly like this.

    Summary of proposed changes to your <CCYY> tax return

    Tax return item and description

    Original value

    New value

    M1 Full levy exemption – number of days

    365

    0

    Claim type

    C

    n/a

    If you agree

    If you agree with our information, you don’t need to do anything. We’ll send you an amended notice of assessment 28 days after the date shown on your letter. If you have a myGov account linked to ATO online services, we’ll send your amended notice to your myGov inbox.

    Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.

    If you disagree

    If you disagree with the details reported, you need to let us know before the due date noted in your letter. You can contact us by either:

    Be aware that the internet isn't a secure environment. We don't control the path of inbound and outbound emails. If you choose to communicate with us by email, the privacy of your personal information can't be guaranteed.

    Once we’ve assessed your response, you’ll receive an amended notice of assessment. The case officer reviewing your supporting documents may contact you if we require additional information.

    If we don't receive a response from you within 28 days of your letter's date of issue, we’ll automatically amend your tax return using the information we have. You’ll then receive an amended notice of assessment.

    Supporting documents

    We may ask you to provide one of the following supporting documents as evidence of your exemption:

    • A Medicare Entitlement Statement from Medicare Australia showing that you were not entitled to Medicare benefits for the relevant financial year, because you were a temporary resident for Medicare purposes and either      
      • you did not have any dependants for that period
      • all your dependants were in an exemption category for that period.
    • Evidence that you received a sickness allowance from Centrelink.
    • Evidence you are entitled to full free medical treatment for all conditions under Defence Force arrangements or the Veterans’ Affairs Repatriation Health Card (Gold Card) or repatriation arrangements.

    See also:

    Last modified: 11 Jan 2021QC 43493