MEDICAL OFFSET 2013/14
Note: to claim the offset in your 2014 return, you must have received the offset in 2013
A rebate is available where the net cost of medical expenses exceeds $2,162 (if your income is under $88,000 for a
single or $176,000 for a couple); and $5,100 (if your income is over $88,001 for a single or $176,001for a couple).
Please list details of all medical expenses in the schedule below and return to our office.
TYPE
PROVIDER
GROSS PAID
REFUND
NET PAID
Medical
Hospital
Dental
Optical
Chemist
Other
TOTAL NET PAID
Claimable Medical Expenses:

Legally qualified doctors, nurses, chemists, hospitals

Opticians, optometrists

Carer who looks after a person who is blind or permanently
confined to bed/wheel chair

Therapeutic treatment under direction of doctor

Medical aids prescribed by a doctor

Artificial limbs, eyes

Hearing aids

Maintain a seeing eye dog

Laser eye surgery

In-vitro fertilisation program
Nursing home (residential aged care facility) expenses:
Can claim payments if:

Made to approved care providers; and

For personal or nursing care (not just accommodation)
(An approved care recipient’s residential aged care payments usually
include an amount for personal or nursing care if the recipient has an
aged care assessment team (ACAT) assessment that they require either
low or high level care)
Expenses include:

Daily fees, extra service fees, accommodation charges,
accommodation bonds.
© Smith & Jennings 2014
$ _____________
Non Claimable Medical Expenses:











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Cosmetic operations for which a Medicare benefit is not payable
Dental services or treatment that are solely cosmetic
Therapeutic treatment 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
Chemist-type items – such as 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 fund
Purchases from a chemist that are not related to an illness or
operation
Life insurance medical examinations
Ambulance charges and subscriptions
Funeral expenses.
© Smith & Jennings 2014