The number of taxpayers eligible for medical expenses claim is decreasing.

To be eligible for the Net Medical Expenses Tax Offset for 2014/2015 year, taxpayers must have received an amount of the tax offset in both of their 2012/13 and 2013/14 income tax assessments.

If the medical expenses relate to disability aids, attendant care and aged care, these can continue to be claimed until 30 June 2019.

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