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  • Medical expenses

    The net medical expenses tax offset is being phased out.

    From 2015–16 until 2018–19, claims for this offset are restricted to net eligible expenses for disability aids, attendant care or aged care.

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

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

    If you received a reimbursement amount as part of a compensation payment, you do not have to reduce your eligible medical expenses, unless the amount was received from a government, public authority, society, association or fund.

    This offset is income tested. If you are eligible for the offset, the percentage of net medical expenses you can claim is determined by your adjusted taxable income (ATI) and family status.

    See also:

    Last modified: 27 Jun 2019QC 31918