The net medical expenses tax offset is being phased out. Changes this year mean you need to check your eligibility before claiming the offset in your tax return.
Net medical expenses are total medical expenses less refunds from Medicare or a private health insurer which you, or someone else, received or are entitled to receive.
“If you received the offset in your 2013-14 income tax assessment, there is no change to the types of net medical expenses you can claim.
f you did not receive the offset in your 2013-14 income tax assessment, you can only claim net medical expenses relating to disability aids, attendant care or aged care”.
If you are eligible, an income test still applies based on your family status and adjusted taxable income.