Claimable Medical Expenses

• to dentists, orthodontists or registered dental mechanics
• to opticians or optometrists, including for the cost of prescription spectacles or contact lenses
• for therapeutic treatment under the direction of a medical practitioner
• for medical aids prescribed by a medical practitioner
• 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.

Calculator Medical Expenses

Total net medical expenses 2017

To be eligible to claim this offset you must have either:

• received an amount greater than zero on your 2012-13 and 2013-14 notices of assessment for this offset; or
• paid for medical expenses relating to disability aids, attendant care or aged care.