Item T5 - Total net medical expenses for disability aids, attendant care or aged care

The Net Medical Expenses Tax Offset (NMETO) is an off-return offset that will be calculated by both the ATO and MYOB Tax. This will be included in the Notice of Assessment (NoA) provided by the ATO and the Taxation and Detailed Estimates provided in MYOB Tax.

This offset can only be claimed in the current year if you had expenses that relate to disability aids, attendant care or aged care where:

• Disability aids are items of property manufactured as, or generally recognised to be, an aid to the functional capacity of a person with a disability.

• Attendant care are expenses relate to care and services provided to a person with certain disabilities to assist with everyday living. For example, the provision of personal assistance, home nursing, home maintenance, and domestic services to a person who is blind or permanently confined to bed or a wheelchair.

• Aged care expenses are services and accommodation provided by an approved aged care provider to a person who is a care recipient or continuing care recipient within the meaning of the Aged Care Act 1997.

This tax offset is income tested. The percentage of net expenses you can claim is determined by your Adjusted Taxable Income (ATI) and family status.

 The ATO will work out your tax offset based on your ATI and family status.