The net medical expenses tax offset (NMETO) is being phased out.
To be eligible for the NMETO for 2014–15, your clients must have received an amount of the tax offset in both of their 2012–13 and 2013–14 income tax assessments.
The eligibility rule for the NMETO does not apply to clients with out-of-pocket medical expenses relating to disability aids, attendant care and aged care. These expenses can continue to be claimed until 30 June 2019 in the Total net medical expenses label.
For more information go here.