You can only claim this offset if you had expenses that relate to disability aids, attendant care or aged care.
Disability aids are items of property manufactured as, or generally recognised to be, an aid to the functional capacity of a person with a disability but, generally, will not include ordinary household or commercial appliances.
Attendant care expenses relate to services and care provided to a person with certain disabilities to assist with everyday living, such as the provision of personal assistance, home nursing, home maintenance, and domestic services to a person who is blind or permanently confined to bed or a wheelchair.
Aged care expenses relate to 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.
Net expenses are your total eligible medical expenses less refunds from the National Disability Insurance Scheme (NDIS) and private health insurers which you, or someone else, received or are entitled to receive.
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.
Eligible medical expenses do not include contributions to a private health insurer or travel or accommodation expenses associated with other categories of medical expenses.
This tax offset is income tested. The percentage of net expenses you can claim is determined by your adjusted taxable income (ATI) and family status. To calculate your ATI, use the Income tests calculatorThis link opens in a new window.
For more information, including:
- working out whether you can claim this tax offset
- eligible expenses, and
- expenses which do not qualify
For more information, see You need to know.
Completing this section
You will need details of:
- expenses you paid that relate to disability aids, attendant care or aged care
- refunds for these expenses which you or any other person has received, or are entitled to receive, from the National Disability Insurance Scheme (NDIS) or a private health insurer.
- Work out your net medical expenses amount using Net medical expenses tax offset calculatorThis link opens in a new window, or the worksheet below.
- Enter the amount of your net medical expenses into the Net medical expenses field.
We will work out your tax offset for you based on your ATI and family status.
- Select Save and continue when you have completed the Offsets section.