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  • Medical expenses

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

    You may still be eligible for this offset for previous 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, received 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 was received from:

    • a government
    • public authority
    • society
    • association
    • 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: 15 Jun 2020QC 31918