| Disclaimer This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private ruling
Authorisation Number: 1011515556878
This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.
Ruling
Subject: Medical expense tax offset
Are you entitled to a medical expense tax offset?
Yes.
This ruling applies for the following periods
Year ended 30 June 2010
The scheme commenced on
1 July 2009
Relevant facts
Your General Practitioner (GP) recommended that you see a naturopath of your choice.
You found a naturopath who agreed to work with you and your GP to develop a treatment plan.
Your General Practitioner did not refer you to the naturopath.
Your naturopath is a registered nurse.
You have incurred expenses from visits to the naturopath and medications purchased from the naturopath.
You have been reimbursed a portion by your private health fund.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159P.
Income Tax Assessment Act 1936 Subsection 159P(1).
Income Tax Assessment Act 1936 Subsection 159P(4).
Reasons for decision
A medical expenses tax offset is available to a taxpayer under subsection 159P(1) of the Income Tax Assessment Act 1936 (ITAA 1936) where the taxpayer pays medical expenses in an income year for themselves or a dependant who is an Australian resident to the extent that they are not reimbursed, or are eligible to be reimbursed, from a government or public authority or a society, association or fund.
For the year ended 30 June 2010, the amount of the tax offset is calculated as 20% of the excess of net medical expenses over the threshold of $1,500. There is no upper limit on the amount you can claim.
The term medical expenses is defined in subsection 159P(4) of the ITAA 1936. Paragraph (a) of the definition includes payments to a legally qualified medical practitioner, nurse or chemist.
In your case, your legally qualified medical practitioner (your GP) recommended that you find a naturopath for treatment. You have found a naturopath who is a registered nurse and they are working together on your treatment plan. As your naturopath is a registered nurse the expenditure you have incurred through your visits and for your medications qualify as eligible medical expenses within the meaning of section 159P(4) of the ITAA 1936.
Therefore, you are entitled to include the cost of your naturopath visits and medications in your calculation of the medical expense tax offset.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
