What it is

A Medicare Entitlement Statement (MES) tells you the period during a financial year that you weren’t eligible for Medicare.

If you weren’t eligible, you might be exempt from paying the Medicare levy in your tax return.

You need a MES to apply for the Medicare levy exemption in your tax return. The Australian Taxation Office (ATO) will decide if you need to pay the Medicare levy.

You must get a new MES each year you claim a Medicare levy exemption. Just because you claimed the exemption before, doesn’t mean you’ll get it every year.

Read more about Medicare levy exemptions on the ATO website.

Page last updated: 22 November 2022.
QC 51619