Dependent offset calculations and net medical expenses tax offset (NMETO) thresholds



Original Published Date: 

17/05/2019 - 08:30am

Effective Date: 

01/07/2019 - 07:00am


  • Current

Tax Category: 

  • Payroll
  • Tax preparation

Resource Type: 

  • Statement of formula / rates and thresholds


The attached spreadsheet provides 2019-20 indexation of rebates as per section 159HA of the Income Tax Assessment Act 1936 and Subdivision 960-M of the Income Tax Assessment Act 1997.

There are no changes from the previous year.

Note: The Net Medical Expense Tax Offset does not apply from1 July 2019 as it is phased out entirely on 30 June 2019.

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