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Fill Out Medicare Entitlement Statement Application (MS015) Online

Application for a Medicare Entitlement Statement form

Services Australia

Requests a statement showing the period you were not entitled to Medicare, used to claim a Medicare levy exemption in your tax return.

Reviewed July 2026

How it works

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    Open the form. The official PDF loads straight into the editor, no download needed first.

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    Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.

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Form MS015 is the Services Australia application for a Medicare Entitlement Statement (MES). The statement shows the period during a financial year in which you were not eligible for Medicare, and it is the evidence you need before claiming a Medicare levy exemption on that basis in your tax return. Applications can be lodged online through myGov, so the paper form is for people who cannot apply online and for tax agents applying on a client's behalf.

You can fill out MS015 in the Universal PDF editor. Type the applicant, visa, and residence details into the form fields, review them, then download the completed PDF to sign and lodge with Services Australia along with the supporting documents the form lists.

What is Form MS015 used for

The Medicare levy is collected through the Australian tax system, but people who were not eligible for Medicare for all or part of a financial year may be exempt. The MES issued after an MS015 application confirms the period of non eligibility, and you need it before you start the tax return that claims the exemption. The ATO then decides whether you pay the levy; the statement itself does not grant anything.

Applications can only be lodged from 1 July for the previous financial year, and early applications are not accepted. The one exception is if you are leaving Australia: you can then apply for the current financial year up to 4 weeks before departure, and the application is processed after you leave. A new MES is needed for each year you claim the exemption.

Who uses Form MS015

The form lists the situations that may qualify for an MES: temporary visa holders who had not applied for permanent residence (excluding Skilled Work Regional and Skilled Employer Sponsored Regional visa holders), temporary visa holders not eligible for Medicare under a Reciprocal Health Care Agreement, Australian permanent residents who lived outside Australia for 12 months or more, New Zealand citizens who spent less than 6 months in Australia within a 12 month period, and Australian citizens living overseas for 5 years or more.

If you were eligible for Medicare for the whole financial year you cannot get an MES, and the form warns that you may have been eligible even without holding a Medicare card. Most applicants use the online channels through myGov; the paper form is for people who cannot apply online and for tax agents, who have their own section at the start of the form.

How to fill out Form MS015

Accuracy on dates and visa details is what makes these applications move quickly:

  • Complete the tax agent questions first if an agent is applying on the applicant's behalf, including the permission question.
  • Enter the applicant's name exactly as it appears on their passport, plus date of birth, gender, and contact details.
  • Provide the applicant's Medicare card number if they hold a current or expired card.
  • Give the residential address in Australia and the postal address the statement should be sent to.
  • Attach a copy of the passport photo page, and where relevant a copy of the current visa, Department of Home Affairs letters about a permanent residency application, or proof of overseas health insurance. Insurance proof must show an expiry date for certain listed countries.
  • Sign and date the declaration before lodging.

How to submit Form MS015

Post the completed form and supporting documents to Services Australia, Medicare Entitlement Statement Unit, GPO Box 9822, Adelaide SA 5001. A tax agent can also return the form and documents by post or email. Services Australia writes to you if it needs more information or does not approve the application, and sends the MES to the address you nominate.

Forms are revision dated and Services Australia can reject old versions, so download the current MS015 from servicesaustralia.gov.au/ms015 before applying.

Frequently asked questions

A statement from Services Australia showing the period during a financial year in which you were not eligible for Medicare. You need it before claiming a Medicare levy exemption on that basis in your tax return, and the ATO decides whether the levy applies.

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This form is reproduced from official Australian Government sources, © Commonwealth of Australia, and where applicable is used under a Creative Commons Attribution licence. Universal PDF is not affiliated with or endorsed by any Australian government body; always confirm you have the current version on the official site.