Supporting information for private rulings: Medical expenses tax offset

This list outlines the documents and information we usually need to process private rulings about the medical expenses tax offset.

Send the following documents and information with your private ruling application form.

Medical expenses

• Are you an Australian resident for income tax purposes?
• If the expenses are in relation to another person, is this person your dependant and an Australian resident for income tax purposes? Provide details.
• Provide details of the expenses you want to claim.
• What medical reason was the payment for?
• Was the treatment/item prescribed by a legally qualified medical practitioner?
• Was there a referral from a legally qualified medical practitioner? If yes, provide details and a copy of the referral.
• Does your legally qualified medical practitioner oversee the use or application of the treatment?
• Where were the items purchased (for example, were they purchased from a hospital or chemist)?
• When were the expenses paid?
• Who were the expenses paid to?
• Were any of the expenses available for reimbursement (for example, from Medicare, a private health fund or other entity or an individual)? If yes, provide details.
• Provide any written evidence you have kept to support the claim.
• Will the total of your medical expenses (expenditure on payments to doctors, nurses, chemists, dentists, opticians, optometrists, or for medical or surgical appliances) exceed the specified limit (after any reimbursements) in the relevant income year?

Additional home care questions

• Are the home care attendants legally qualified medical practitioners or nurses?
• What are the carer's duties?
• Is the individual confined to a bed or an invalid chair?
• Is the individual blind?
• Did you pay the carer directly?
• Did you pay a third party, and if so, what is your relationship with the third party? Provide a copy of any agreement or contract.

Additional nursing home and respite care questions

• What is the name of your aged care provider?
• Is the nursing home approved under the Aged Care Act 1997?
• Is the individual an 'approved care recipient' - that is, a person who has been assessed as requiring either low or high-level care? If yes, what level of care have they been assessed at?
• Has the level of care changed during the year(s)? If yes, provide details.

More information

For more information about requesting a private ruling:

• Refer to How to apply for a Private ruling
• phone us on 13 28 66.