How do I apply for a Medicare Entitlement Statement?
Apply through Services Australia, either online using your myGov account or by submitting a paper form. Applications for a financial year open on 1 July after that year ends, so you apply for the year just gone, not the year you're currently in. It can take up to eight weeks to process, and you must wait until you receive it before lodging your tax return.
Who this is for
A Medicare Entitlement Statement (MES) is what you need if you want to claim the Medicare levy exemption because you weren't entitled to Medicare benefits, most commonly because you were on a temporary visa not covered by a Reciprocal Health Care Agreement. Without the statement, the ATO will not accept the exemption claim.
Step by step: applying online
- 1. Wait until 1 July after the financial year ends. You can only apply for a year that has already finished, not the current one, unless you're leaving Australia permanently, in which case you can apply up to four weeks before you depart.
- 2. Sign in to myGov and link the Individual Healthcare Identifiers (IHI) service to your account if it isn't already linked. You'll need one of your identity documents on hand, such as your passport, to complete this step. You must be physically in Australia to link an IHI, so do this before you travel if a trip is coming up.
- 3. Open the MES dashboard inside the IHI service and complete the online application there. This is the faster of the two application methods.
- 4. Submit and wait. Processing can take up to eight weeks if you apply between July and November, which is peak season, since that's when most applications come in.
- 5. Receive your outcome. If approved, your statement is posted to the address you provided. If Services Australia needs more information or can't approve it, they'll contact you.
If you can't apply online
You can print and complete the paper form (Application for a Medicare Entitlement Statement, form MS015) instead. You'll need to attach a copy of the photo and name page of your passport to prove identity. A tax agent can help complete the form on your behalf, but you still need to sign the declaration yourself. The completed form and documents can be emailed or posted to Services Australia; check the current form for the exact address, since these details can change.
What to do once you have it
Keep the statement for your records; you don't attach it to your tax return, but you must be able to produce it if asked. When you lodge, you enter the Medicare levy exemption category and the number of days it covers, matching exactly what the statement says. If your spouse is also not entitled to Medicare, they need their own statement too, since a family exemption generally requires everyone in the household to be covered by one.
What we check before lodging
The single biggest reason clients miss this exemption isn't the eligibility rules, it's timing: they wait until tax time to think about it, by which point there isn't enough runway left before the lodgment deadline to get the statement back. We flag this for eligible clients early, track the application through to receipt, and only apply the exemption once the statement confirms the exact period it covers.
Frequently asked questions
No, generally not. Applications open on 1 July for the financial year that just finished. The exception is if you're leaving Australia permanently, where you can apply up to four weeks before departure.
Principal, Numio Accountants | Registered Tax Agent 26342345 | Darwin, NT
On a visa and think you might be exempt from the Medicare levy? Start your return with num.tax early and we will track the statement application with you, so it's ready well before your deadline.