Yes only those tax payers who claim the NMETO for the 2012/13 income year will be eligible for the NMETO for the 2013/14 income year if they have eligible out of pocket medical expenses above the relevant thresholds. Similarly, only those who claim the NMETO in 2013/14 may be eligible for the NMETO in 2014/15

The NMETO will continue to be available for certain tax payers until 2019 when DisabilityCare Australia is fully operational.