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Please note: from this year, the individual tax return instructions supplement 2013 is only available online.
Net medical expenses tax offset: (Please note this had not become law yet, but mostly likely it will be passed and the following is shown on the individual tax return instructions 2013)
The amount of net medical expenses tax offset you can claim will depend on your level of income.
You will only be able to claim an offset of 10% of your net medical expenses over $5,000 if you have an adjusted taxable income (ATI) above:
• $84,000 if you are single, or
• $168,000 if you are a couple or family.
The family threshold will increase by $1,500 for each dependent child after the first.
If your ATI is blow these income thresholds, you are not affected by this change and can continue to claim an offset of 20% of your net medical expenses over $2,120.
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重庆- 磁器口 (2012-1-27) JerryWu 
发表于 2013-6-28 10:27
