Medicare Entitlement Statement

You need a statement if you aren’t eligible for Medicare and want to claim a Medicare levy exemption.

The statement replaces the Medicare levy exemption certificate.

Medicare levy exemption

Taxpayers partly fund Medicare through a levy. This is the Medicare levy.

You may not have to pay the levy if you weren’t eligible for Medicare for all or part of the financial year. You’ll need a statement from us before you lodge a claim for an exemption with the Australian Taxation Office (ATO).

There are other reasons you may be exempt that you don’t need this statement for.

Read more about Medicare levy exemptions on the ATO website.

Who can get a statement

You can get a statement if you aren’t eligible for Medicare for all or part of the financial year.

Why you aren't eligible for Medicare

You aren’t eligible for Medicare if you:

  • are a permanent resident of Australia and:
    • have been living outside Australia for 12 months or more, or,
    • haven’t come back to live in Australia permanently
  • are an Australian citizen and overseas for 5 years or more
  • are a New Zealand citizen who spends less than 6 months in a 12 month period in Australia
  • aren't eligible under a Reciprocal Health Care Agreement, or
  • haven't applied for permanent residency

Read more about eligibility for Medicare.

How to get a statement

Complete the Application for a Medicare Entitlement Statement form. Make sure you complete the whole form. Don't forget to sign it.

Other documents

You’ll need to give us certified copies of supporting documents.

These include:

  • the photo page of your passport
  • proof you live in one of the following countries:
    • United Kingdom including Northern Ireland
    • Italy
    • Malta
    • Sweden
    • Netherlands
    • Finland
    • Norway
    • Belgium, or
    • Slovenia

You’ll also need to provide a health insurance card or document confirming you have health insurance in your country. It must show an expiry date.

What a certified copy is

Certified copies are true copies of an original document that have been endorsed by the person certifying them. You can get document copies certified by a:

  • legal practitioner
  • medical practitioner
  • pharmacist
  • police officer, or
  • Justice of the Peace

If you’re overseas, a list of witnesses that can certify documents is on the Attorney-General’s Department website.

Submit your form

Send your form and certified documents to the Medicare Entitlement Statement Unit by email, fax or post.

If you email them, the documents should be PDF.

Wait for the results

We’ll let you know the outcome. If we approve your application, we’ll send you a statement. This will certify when you weren’t eligible for Medicare.

If approved

Tell the ATO you have a statement when you complete your tax return. They’ll decide if you need to pay the Medicare levy.

We can cancel your statement

We issue statements based on what we know when you apply.

If that information changes, we can cancel the statement. This may result in you having a debt to the ATO.

Read about the Medicare levy exemption on the ATO website

Page last updated: 18 April 2017