Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 1   Medical expenses offset

Income Tax Assessment Act 1936

1   Subsection 159P(4) (paragraph (i) of the definition of medical expenses )

Repeal the paragraph, substitute:

(i) for the maintenance of a dog used for the guidance or assistance of, but not social therapy for, a person with a disability, being a dog that the Commissioner is satisfied is properly trained in the guidance or assistance of persons with disabilities.

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).