Working in Australia - Medicare Levy Exemption
You may obtain an exemption from the Medicare levy in your income tax return. For you to be eligible for exemption you must satisfy the following conditions:
- A permanent resident of Australia, and
- have been absent from Australia for 12 months or more.
- - do not live in Australia.
- - have not returned to Australia to reside permanently.
- - are residing in Norfolk Island.
- An Australian citizen who
- has been absent from Australia for more than 5 years.
- - resides in Norfolk Island.
- A New Zealand Citizen who travels frequently in and out of Australia and spends less than 6 months in a 12 month period in Australia.
- Person who
- was not residing in one of the following countries prior to entering Australia – the United Kingdom, Northern Ireland, Italy, Malta, Sweden, the Netherlands, Finland, Norway, Belgium or Slovenia. These countries have a Reciprocal Health Care Agreement with Australia.
- has not applied for permanent residency
To claim the exemption you must have a Medicare Entitlement Statement from the Department of Human Services (DHS). You can complete the Application form which can be downloaded from http://www.humanservices.gov.au/customer/forms/ms015
- photo page of your passport
- evidence of visa(s) to cover the period you are claiming
- all Australian arrival stamps, and
- if you resided in the United Kingdom, Northern Ireland, Italy, Malta, Sweden, the Netherlands, Finland, Norway, Belgium or Slovenia, immediately before entering Australia, a copy of your European Health Insurance Card (EHIC), National Health Service (NHS) card or other health/medical insurance card specific to the country, showing an expiry date.
Send completed forms and documents to DHS by:
- Post : Medicare Levy Exemption Unit, Department of Human Services, GPO Box 9822,Adelaide SA 5001
- email: MES@humanservices.gov.au
- fax: 1300 554 904
DHS will send a reply email to acknowledge receipt of emailed applications. Use the current version of the application form on the DHS website to avoid processing delays.