Claimable Family Medical Expenses Tax Offset

 

A tax offset of 20% of your net medical expenses over the threshold (or 10% under the income test which applies from 1 July 2012)  is claimable for yourself and certain family members.

Both you and your dependants must be Australian residents for tax purposes.

Exactly whose expenses can be claimed?

The claimable medical expenses must be for:

  • You
  • your spouse
  • your children who were under 21 years old, including adopted and stepchildren, regardless of their income
  • any other child under 21 years old who was not a student, whom you maintained, and whose Adjusted Taxable Income for the period you maintained them was
    • for the first child under 21 years old: less than $282 plus $28.92 for each week you maintained them (full year = $1,786)
    • for any other child under 21 years old: less than $282 plus $21.70 for each week you maintained them (full year =$1,410)
  • a student under 25 years old whom you maintained and whose ATI was less than $282 plus $28.92 for each week you maintained them (full year = $1,786)
  • a child-housekeeper, but only if you can claim for them as part of the Zone or overseas forces offset, or could have if your ATI or the combined ATI of you and your spouse had not exceeded $150,000
  • an invalid relative, parent or spouse’s parent, but only if you can claim for them as part of the Zone or overseas forces offset, or could have if your ATI or the combined ATI of you and your spouse had not exceeded $150,000
  • a dependant (invalid or carer), but only if you can claim a Dependent (invalid and carer) tax offset for them or could have if your ATI or the combined ATI or you and your spouse had not exceeded $150,000.

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This page was last modified on 22 April 2014