Medicare Levy Exemption (MLE)

Since 2024, the ATO has begun data‑matching taxpayers who claim the Medicare Levy Exemption (MLE).

Please note that holding a Medicare Entitlement Statement (MES) Certificate does not automatically entitle you to an exemption. Your MES must cover the exact period you are claiming, and your dependants—including your spouse or partner, where applicable—must also be ineligible for Medicare benefits. The ATO may deny your claim if:

• you do not have a valid MES; or

• the number of exemption days claimed does not match the MES.

  
  

If you are unsure about your eligibility, please apply for your MES by following the steps below via myGov. If you prefer a visual guide, you may use this link: https://drive.google.com/open?id=1L9hkwtznssi8J5YN15Fh9LeoMR5GnSge&usp=drive_fs

How to apply for an MES (Medicare Entitlement Statement)

1. Log in to your myGov account.

2. Go to Services and search for Individual Healthcare Identifiers Service. Link this service to proceed.

3. Select Apply for a Medicare Entitlement Statement.

4. Apply for the relevant financial year (e.g., 2025/26).

Before submitting your application, ensure your postal address is up to date, as Services Australia will mail the MES to you. Processing times vary, so it is best to apply early. You may also call 1300 300 271 after lodging your application—especially if you are a temporary resident—to follow up. Keep your application reference number handy.

If you have a spouse or partner, they must also apply for their own MES where required, as their statement may be needed to support your exemption claim.

Once you receive your MES, please scan and send it to us. This helps us correctly report your Medicare levy position and reduces the risk of the ATO treating you as Medicare‑entitled when you were not.

Services Australia confirms that MES applications can be submitted through the Individual Healthcare Identifiers service in myGov.