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  • Category 3: Not entitled to Medicare benefits

    You are exempt from paying the Medicare levy for any period detailed on a Medicare Entitlement Statement from the Australian Department of Human Services (DHS). A letter from DHS is not sufficient.

    The statement from DHS will show any period you were not entitled to Medicare benefits because you were a temporary resident for Medicare purposes, and either:

    • you did not have any dependants for that period, or
    • all your dependants were also in an exemption category for that period.

    You also qualify for a full exemption under this category if:

    • you were a member of a diplomatic mission or consular post in Australia (or a member of such a person's family and you were living with them)
    • you were not an Australian citizen
    • you do not ordinarily live in Australia, and either
      • you did not have any dependants for that period, or
      • all your dependants were in an exemption category for that period.
       

    You can claim the Medicare levy exemption for the period that Medicare have advised when you lodge your income tax return by following the M1 Medicare levy reduction or exemption instructions.

    You need to send an application to Medicare for a Medicare Entitlement Statement for each year you want to claim an exemption.

    See also:

    Last modified: 27 Jun 2019QC 27038