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.

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 a child-housekeeper tax offset for them
  • an invalid relative, parent or spouse’s parent, but only if you can claim a dependent relative tax offset for them.

This page was last edited on 10 August 2013