Can I claim medical expenses on my tax return?

In Plain English

Whether you can claim medical expenses on your tax return depends on the year. For the 2019-20 income year and later, you can't claim a tax rebate for medical expenses. However, for the 2013-14 to 2018-19 income years, you may have been able to claim a rebate, but only for specific medical expenses related to disability aids, attendant services for people with disabilities, or care provided by an approved aged care provider. There were also some exceptions for the 2013-14 and 2014-15 income years if you had received a medical expense rebate in the 2012-13 income year.

Detailed Explanation

According to the Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014, a taxpayer is not entitled to a rebate of tax for medical expenses for the 2019-20 year of income or any later year of income, as stated in Chunk 6.

For the 2013-14 to 2018-19 years of income, Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 outlines specific conditions under which medical expenses could be considered for a rebate. According to Chunk 6, payments must relate to:

• An aid for a person with a disability.
• Services rendered by an attendant of a person with a disability.
• Care provided by an approved provider (within the meaning of the Aged Care Act 1997) of a person approved as a care recipient or a continuing care recipient under that Act.

However, Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 also provided exceptions in Chunk 6:

• For the 2013-14 year, if the taxpayer's 2012-13 assessment included a medical expense rebate greater than nil.
• For the 2014-15 year, if both the 2012-13 and 2013-14 assessments included a medical expense rebate greater than nil.

These exceptions also applied to trustees of trust estates in respect of amounts paid as medical expenses for a beneficiary, under similar conditions related to rebates in the 2012-13 and 2013-14 income years.