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  • Medical expenses tax offset

    The net medical expenses tax offset is no longer available from 1 July 2019.

    You may still be eligible for this offset for income years from 2015–16 to 2018–19. Claims for this offset are restricted to net eligible expenses for:

    • disability aids
    • attendant care
    • aged care.

    Net expenses are your total eligible medical expenses minus refunds you, or someone else, receive from:

    • National Disability Insurance Scheme (NDIS)
    • private health insurers.

    If you received a reimbursement amount as part of a compensation payment, you generally do not have to reduce your eligible medical expenses. You have to reduce your eligible medical expenses, if the reimbursement you receive was from:

    • a government
    • a public authority
    • a society
    • an association
    • a fund.

    This offset is subject to an income test. To work out the percentage of net medical expenses you can claim, if you're eligible for the offset, you will need to know your:

    See also:

    Last modified: 31 May 2021QC 31918