• Tax offsets

    A reminder message will be displayed when your client may be eligible for:

    • item T1 – Spouse (without dependent child or student) – if they claimed the equivalent tax offset last year. Note: Eligibility for 2013 is limited to taxpayers with a spouse born before 1 July 1952.
    • item T2 – Seniors and pensioners tax offset (SAPTO) – because they satisfy the date of birth requirement and are in receipt of the appropriate Centrelink or DVA pension when applicable.

    The following items will be displayed as reported on payment summaries:

    • item T3 – Australian superannuation income stream
    • item T5 – Zone/overseas forces tax offset.

    The report will also display details for:

    • item T6 – Total net medical expenses – as reported by Medicare on the Medicare benefit tax statement.

    Medicare benefit tax statement (MBTS)

    The MBTS will assist you in the calculation of your client's net medical expenses. Only services on which a Medicare benefit has been paid are included in the statement. It does not include:

    • bulk bill and in-hospital claims
    • additional medical expenses your client may have incurred that are not reported to, or claimable through, Medicare.

    The Medicare benefit tax statement data in the Pre-filling report 2013 is no longer available. This is because Medicare can only provide information to us for the current year.

    Your client can find information on how to receive their Medicare benefit tax statementExternal Link directly from the Department of Human Services.

      Last modified: 08 Jul 2016QC 34683