Taxation Ruling

TR 93/34W

Income tax: medical expense rebate - meaning of medical or surgical appliance

• Please note that the PDF version is the authorised version of this withdrawal notice.
  TR 93/34 has been withdrawn as part of a project to review public rulings.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Taxation Ruling TR 93/34 is withdrawn with effect from today.

1. TR 93/34 explains that, for the purposes of section 159P of the Income Tax Assessment Act 1936, a 'medical or surgical appliance' is something which is manufactured as, distributed as or generally recognised to be an aid to the function or capacity of somebody with a disability or illness.

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 for medical or surgical appliances remain eligible.

3. TR 93/34 has limited ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
27 June 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO 1-D75OWX3

Related Rulings/Determinations:

IT 2146
IT 2217
ST 2018
ST 2241
ST 2327

Legislative References:
ITAA 159P(4)

Case References:
FC of T v. Ildes
88 ATC 4214
(1988) 19 ATR 952

Case P29 / Case 63
(1963) 14 TBRD 143
11 CTBR (NS) 390
Case D37 / Case 7
72 ATC 210
(1972) 18 CTBR (NS) 33
Case F24 / Case 42
74 ATC 125
(1974) 19 CTBR (NS) 282
Case P40 / Case 104
82 ATC 184
(1982) 25 CTBR (NS) 755