Receiving your letter
You may be eligible for the Medicare levy exemption if you were in an exemption category at any time in the income year.
You may receive a letter if we receive information that suggests you aren't eligible for an exemption and you claimed the Medicare levy exemption in your tax return.
The letter will include a summary that compares relevant information in your tax return with information we have.
We'll send the letter to the most recent postal address we have for you.
What to do
Review the schedule of proposed changes and compare the information with your records. You can then determine if you agree or disagree.
If you have a question, phone us on 1300 768 912 and select option 3 between 8:00 am and 6:00 pm, Monday to Friday:
- quoting the reference number found at the top right of your letter
- using the words 'data matching'.
Example: letter contents
Emily got a letter from the ATO with a schedule of proposed changes to her tax return.
It said the ATO will use the information below to correct the return if Emily didn't contact them.
Tax return item and description |
Original value |
New value |
---|---|---|
M1 Full levy exemption – number of days |
365 |
0 |
Claim type |
C |
n/a |
End of example
This is a sample – your letter will have your own details.
The letter will also provide the reason for proposed adjustment under the schedule of proposed changes.
If you agree
If you agree with our information, you don’t need to do anything. We’ll send you an amended notice of assessment 56 days after the date shown on your letter. If you have a myGov account linked to ATO online services, we’ll send your amended notice to your myGov inbox.
Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.
If you disagree
If you disagree with the details reported, you need to let us know before the due date noted in your letter. You can contact us by:
- mail to
Australian Taxation Office
PO Box 3543
ALBURY NSW 2640 - phoning 1300 768 912 and selecting option 3 between 8:00 am and 6:00 pm, Monday to Friday
- emailing us at datamatchingteam@ato.gov.auExternal Link
The internet isn't a secure environment and we don't control the path of inbound and outbound emails. If you choose to email us, we can't guarantee the privacy of your personal information.
If you respond within 56 days
The case officer reviewing your supporting documents may contact you if we need additional information.
If you:
- can prove your claim, you'll receive a letter advising the decision
- can't prove your claim, you'll receive an amended notice of assessment.
If you don't respond
If we don't receive a response from you within 56 days of your letter's date of issue, we’ll automatically amend your tax return using the information we have. You’ll then receive an amended notice of assessment.
Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.
Supporting documents
If you disagree with the information in the letter about your Medicare levy exemption, we will ask you to provide supporting documents as evidence of your exemption. This may include:
- a Services Australia Medicare entitlement statement showing you were a temporary resident for Medicare purposes and not entitled to Medicare benefits for the relevant income year and either
- you didn't have any dependants for that period, or
- all your dependants were in a Medicare levy exemption category for that period
- a Services Australia Medicare entitlement statement for your dependant spouse if they are a temporary resident and not entitled to Medicare benefits for the relevant income year
- evidence you're entitled to full free medical treatment for all conditions under Defence Force arrangements or the Veterans’ Affairs Repatriation Health Card (Gold Card) or repatriation arrangements.