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The Net Medical Expenses Offset is being phased out over the period from 1 July 2013 to 30 June 2018

Are you eligible to receive the medical tax offset in your 2015 tax return?

A claim can only be made if you received a rebate in your 2014 tax return. 

If you are an eligible taxpayer and are out of pocket more than $2162 for medical expenses in the 2015 financial year don’t forget to claim your 20% net medical expense tax offset (NMETO).

From 1 July 2012, the net medical expense tax offset (NMETO) will be means tested. Click here to find out how these new rules affect you.

To determine the out of pocket amount you must deduct from the total of the eligible expenses any amounts reimbursed to you.

Medical expenses which qualify for the tax offset include payments:

• for artificial limbs or eyes and hearing aids

• to a carer who looks after a person who is blind or permanently confined to a bed or wheelchair

• for dentists, orthodontists or registered dental mechanics

• for laser eye surgery

• for maintaining a properly trained dog for guiding or assisting people with a disability (but not for social therapy)

• for medical aids prescribed by a doctor

• for opticians or optometrists, including for the cost of prescription spectacles or contact lenses

• for therapeutic treatment under the direction of a doctor

• for treatment under an in-vitro fertilisation program.

• for residential aged care expenses and,

• payments made to nursing homes or hostels (not retirement homes) for an approved care recipient’s permanent or respite care, provided the payments were made to an approved care provider and were for personal or nursing care – not just for accommodation.

Non-claimable expenses – Expenses which do not qualify for the tax offset generally include expenses for medical procedures which are not subsidised by Medicare. These payments include but are not limited to the following:

• ambulance charges and subscriptions

• chemist-type items purchased in retail outlets or health food stores, such as tablets for pain relief

• cosmetic operations for which a Medicare benefit is not payable

• dental services or treatment that are solely cosmetic

• funeral expenses

• life insurance medical examinations

• non-prescribed vitamins or health foods

• purchases from a chemist that are not related to an illness or operation

• therapeutic treatment where the patient is not formally referred by a doctor – a mere suggestion or recommendation by a doctor to the patient is not enough for the treatment to qualify – the patient must be referred to a particular person for specific treatment

• travel or accommodation expenses associated with medical treatment and,

• vaccinations for overseas travel or for protecting the taxpayer from illness (such as Hepatitis C) even if required by employer

Ask Us Tax can help you this tax time. Lodge your tax return with us today and we will save you time and money. Click here to find out how.