Medicare Entitlement Statement

Used to support your application for a Medicare levy exemption with the Australian Taxation Office.

The Medicare Entitlement Statement was previously known as the Medicare levy exemption certificate.

To claim an exemption from the Medicare levy you must submit an Application for a Medicare Entitlement Statement form. If you are not eligible for Medicare, we will send you a Medicare Entitlement Statement which you will need to to the Australian Taxation Office with your tax return.

Eligibility

If you live in Australia, and are not eligible for Medicare during all, or part of, any financial year you may be able to claim an exemption from paying the Medicare levy.

Australian citizens are not eligible for Medicare if they:

  • are absent from Australia for 5 years or more and have not returned, or do not intend to return, to Australia to reside
  • live on Norfolk Island

Permanent residents of Australia are not eligible for Medicare if they:

  • 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 on Norfolk Island

New Zealand citizens are not eligible for Medicare if they travel frequently in and out of Australia and spend less than 6 months in a 12 month period in Australia.

A New Zealand citizen who is visiting Australia is covered under the Reciprocal Health Care Agreement between Australia and New Zealand for treatment as a public patient in a public hospital and access to medicines under the Pharmaceuticals Benefits Scheme only.

Where a New Zealand citizen spends 6 or more months, consecutively or intermittently, in a 12 month period in Australia, they are considered to be residing in Australia and are eligible to enrol in Medicare.

Other people who are not eligible for Medicare include:

  • a person who is not from a country with whom Australia has a Reciprocal Health Care Agreement or does not meet particular requirements under that specific agreement
  • a person who has not applied for permanent residency
  • persons not covered by a Ministerial Order

You may not be eligible for an exemption from the levy if you have a dependent that is eligible for Medicare, even if you are not entitled to Medicare.

Apply

To apply for an exemption from the Medicare levy, the Minister for Health must certify you as not having entitlement to Medicare benefits for a particular period.

If possible, we encourage you to send completed applications and supporting documentation by email MES@humanservices.gov.au

All applications received by email will receive an acknowledgement of receipt.

Alternatively, you can send these documents to us by:

  • Fax: 1300 554 04
  • Post:
    Department of Human Services
    Medicare Entitlement Statement Unit
    GPO Box 9822
    Adelaide SA 5001

We will assess your Medicare Entitlement Statement. If approved, we will issue a statement that certifies you as not eligible for Medicare benefits for a particular period.

You should then submit the statement to the Australian Taxation Office with your tax return. The Australian Taxation Office is responsible for assessing whether an exemption from the Medicare levy will be granted.

Read more about the Medicare levy exemption on the Australian Taxation Office website.

Medicare eligibility is assessed on information known to us at the time of application. If information becomes known to us that changes the outcome of the original assessment, we reserve the right to revoke the certification. This may result in a debt to the Australian Taxation Office.

Page last updated: 16 August 2016