Taxation Ruling

IT 2359A - Addendum

Income tax : medical expenses - in vitro fertilization

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FOI status:

ADDENDUM

Taxation Ruling IT 2359 is amended by the following:

1. The rebate of tax of 30 per cent referred to in paragraph 1 has been changed by amendment to the legislation a number of times. The details of these changes are:

i)

The rate of 30% was changed to 29% by Act No. 109 of 1986 with effect from 1 July 1986;

ii)

The rate of 29% was changed to 25% with effect from 1 July 1990 by Act No. 87 of 1990.

iii)

The rate of 25% was changed to 20% with effect from 1 July 1991 by Act No. 48 of 1991.

2. Paragraph 5, line 8; delete the comma after the word 'body'.

Commissioner of Taxation
19 July 1995

References

ATO references:
NO NOR J36/354/1

Related Rulings/Determinations:

IT 2359