Private ruling: Overpayment by Medicare
Published: August 2011
Ruling period: Year ended 30 June 2010 | Year ended 30 June 2011
Date scheme commenced: 1 July 2009

Ruling: Q1: If you are overpaid Medicare benefits and Medicare does not require repayment of the overpaid amounts, would the overpaid amounts be treated as assessable income? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5 Income Tax Assessment Act 1997 Section 6-10

Reasons for decision: Summary: The benefit payments you have received from Medicare are not considered to be assessable income for taxation purposes. Therefore you are not required to include any amounts which may have been overpaid but not reimbursed to Medicare as income in your income tax return.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns. | Relevant facts: You received benefit payments from Medicare in August 2010 for the 2009-10 financial year. | The payments were classed as additional benefits. | You are concerned that you may have been overpaid. | Medicare has not sought any reimbursement.