Medicare Entitlement Statement
A statement you can get from us if you aren’t eligible for Medicare and want to claim for the 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
- haven't applied for permanent residency
- had your permanent residency application
- withdrawn, or
- refused and you haven't lodged an appeal
- aren't eligible under a Reciprocal Health Care Agreement
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.
You’ll need to give us copies of supporting documents.
- a certified copy of the photo page of your passport
We may also need:
- proof of your visa
- proof you've applied for permanent residency
- proof your application for permanent residency was lodged, refused or withdrawn
- if your application for permanent residency was refused, proof you're appealing through the Migration Review Tribunal, or
- a copy of your European Health Insurance Card or other proof of health insurance - it must show an expiry date if you live in:
- the Netherlands
- Belgium, or
What a certified copy is
A certified copy is endorsed by an authorised person who saw the original and can be a:
- legal practitioner
- medical practitioner
- police officer, or
- Justice of the Peace
People who can certify documents are also on the List of authorised witnesses on the Attorney-General’s Department website. You can use this list if you're overseas.
Submit your form
Send your form and supporting documents to the Medicare Entitlement Statement Unit by email or post.
To avoid delays:
- use the latest version of the form on our website - we won't accept old printed versions
- send certified copies of any supporting documents with the form
- if emailing, check documents are in PDF and not password protected
There may be risks with sending personal information through unsecured email.
Wait for the results
We get a high volume of applications between July to October and it may take up to 6 weeks to process your application.
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.
You'll need to tell the ATO you have a Medicare Entitlement Statement when you do your income tax return. Keep the statement for your records.
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.