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.
If you live in Australia and aren’t eligible for Medicare during all or part of a financial year, you may claim an exemption from paying the Medicare levy.
Before you can claim an exemption from the Medicare levy you must submit an Application for a Medicare Entitlement Statement form. Where your application has been assessed and you’re not eligible for Medicare, we’ll send you a Medicare Entitlement Statement which you need to submit with your tax return.
You aren’t eligible for Medicare if you:
- are a permanent resident of Australia and have been absent from Australia for 12 months or more, don’t live in Australia or haven’t returned to Australia to reside permanently
- are an Australian citizen absent from Australia for 5 years or more
- are a New Zealand citizen that travels frequently in and out of Australia and spends less than 6 months in a 12 month period in Australia - read more about Medicare enrolment for New Zealand citizens
- don’t meet the criteria under a Reciprocal Health Care Agreement
- have not applied for permanent residency
You may not be eligible for an exemption if you have a dependent who is eligible for Medicare even if you’re not eligible for Medicare.
Complete the Application for a Medicare Entitlement Statement form.
Before submitting your application
To avoid processing delays ensure that you:
- complete all questions on the application form
- sign the form
- provide legible certified copies of all the following supporting documents with the application:
- the photo page of your passport
- evidence of visas to cover the period you are claiming
- all Australian arrival stamps, and
- a copy of your European Health Insurance Card, National Health Service card or other health insurance card specific to your country if you resided in the United Kingdom, Northern Ireland, Italy, Malta, Sweden, the Netherlands, Finland, Norway, Belgium or Slovenia immediately before entering Australia – this must show an expiry date
Copies of your supporting documents must be certified as true and correct by a:
- legal practitioner
- medical practitioner
- police officer, or
- justice of the peace
If you’re outside of Australia, you can read a full list of authorised witnesses who can certify documents on the Attorney-General’s Department website.
Submit your application
Send your completed form and certified copies of your supporting documents to the Medicare Entitlement Statement Unit by email, fax or post.
We’ll assess your Medicare Entitlement Statement. If approved, we’ll issue a statement certifying you as not eligible for Medicare benefits for a particular period.
You should then submit that statement to the Australian Taxation Office with your tax return. The Australian Taxation Office will assess 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.