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Ruling
Subject: Medical expenses
Question
Can you include the cost of dental treatment for your sibling in a calculation for a medical expense tax offset?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2012
The scheme commenced on
1 July 2011
Relevant facts
You have paid for dental treatment for a sibling to help your parents.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 159P(1)
Income Tax Assessment Act 1997 Section 159P(4)
Reasons for decision
A medical expenses tax offset is available under subsection 159P(1) of the Income Tax Assessment Act 1936 (ITAA 1936) where you pay medical expenses in an income year for yourself or a dependant who is an Australian resident, to the extent that you are not reimbursed, or are eligible to be reimbursed, from a government or public authority or a society, association or fund.
A 'dependant' is defined in subsection 159P(4) of the ITAA 1936 as:
· The spouse of the taxpayer; or
· A child of the taxpayer who is under 21 years of age; or
· A person for whom the taxpayer is entitled to a dependants rebate, or a child or student in respect of whom the taxpayer qualifies for a notional dependants rebate.
Your sibling does not fit into the above definition. Therefore, you cannot include any of the for your sibling's dental treatment as part of a calculation for a medical expense tax offset.
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