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 ruling.
    TR 93/34 has been withdrawn as part of a project to review public rulings.
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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Taxation Ruling TR 93/34 is withdrawn with effect from today.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 TR 93/34 has limited ongoing relevance and is therefore withdrawn without replacement.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


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ATO references:
NO 1-D75OWX3

ISSN: 2205-6122

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

TR 93/34W history
  Date: Version: Change:
  21 October 1993 Original ruling  
You are here 27 June 2018 Withdrawn