Tax Offset on Medical Expenses
The medical expense tax offset only applies if your net medical expenses exceeds $2,000 excluding
contributions to private health insurers, travel or accomodation expenses associated with medical
treatment or inoculations for overseas travel.
You can claim medical expenses for:
- yourself
- your spouse (married or de facto)
- your children aged under 21 years
- a student aged under 25 years whom you maintainted & whose income was less than $1,786
Claimable Medical Expenses
- to dentists, orthodontists or registered dental mechanics
- to opticians or optometrists, including for the cost of prescription spectacles or contact lenses
- to a carer who looks after a person who is blind or permanently confined to a bed or wheelchair
- for therapeutic treatment under the direction of a doctor
- for medical aids prescribed by a doctor
- for artificial limbs or eyes and hearing aids
- to keep a trained guide dog for guiding or assisting people with a disability
- for laser eye surgery, and
- for treatment under an in-vitro fertilisation program.
Non-Claimable Expenses
- cosmetic operations for which a Medicare benefit is not payable
- dental services or treatments that are solely cosmetic
- therapeutic treatment where the patient is not formally referred by a doctor
- chemist-type items, e.g. tablets for pain relief, purchased in retail outlets or health food stores
- inoculations for overseas travel
- non-prescribed vitamins or health foods
- travel or accommodation expenses associated with medical treatment
- contributions to a private health insurer
- purchases from a chemist that are not related to an illness or operation
- life insurance medical examinations
- ambulance charges and subscriptions, and
- funeral expenses.
If you are unsure which medical expenses qualify for the offset, phone the Individual Infoline
on 13 28 61 Monday to Friday between 8.00am and 6.00pm.
Please note: these calculators are only estimates and should be used only as a guide.