Taxation Ruling

TR 93/14W

Income tax: medical expenses rebate - fees paid to a hostel for aged or disabled persons

  • Please note that the PDF version is the authorised version of this ruling.
    TR 93/14 has been withdrawn as part of a project to review public rulings.
    This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 93/14 is withdrawn with effect from today.

1. TR 93/14 provides guidance on whether hostels for aged or disabled persons are 'hospitals' for the purpose of subsection 159P(4) of the Income Tax Assessment Act 1936 and discusses whether fees paid to such hostels qualify for the medical expenses rebate.

2. Section 159P allows an offset for net medical expenses. Since the 2013-14 income year, the scope of this offset has been reduced to include a smaller range of expenses, such that not all payments to a 'public or private hospital' remain eligible. For the 2013-14 to 2018-19 income years, fees paid to a hostel for aged or disabled persons will only be eligible for an offset under section 159P if they relate to care provided by an 'approved provider' of an approved care recipient or continuing care recipient, within the meaning of the Aged Care Act 1997. A taxpayer will no longer be entitled to an offset under section 159P from the 2019-20 income year onwards.

3. TR 93/14 has limited ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation
27 June 2018


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


ATO references:
NO 1-D75OWX3

ISSN: 2205-6122

Related Rulings/Determinations:

IT 261

Legislative References:
ITAA 159P(4)
Aged or Disabled Persons Homes Act 1954 10B(1)

TR 93/14W history
  Date: Version: Change:
  13 May 1993 Original ruling  
You are here 27 June 2018 Withdrawn