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Edited version of private ruling
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Ruling
Subject: Deductibility of vaccination expenses
Question and Answer
Are you entitled to a deduction for vaccination expenses to vaccinate, when is it recognised as an occupational hazard?
Yes.
This ruling applies for the following period
Year ended 30 June 2010
The scheme commenced on
1 July 2009
Relevant facts and circumstances
You work with livestock.
An illness is a recognised occupation hazard in the industry.
The disease being vaccinated against is not one which generally affects the general community but is restricted to persons who come in close contact with livestock.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Generally, a deduction is not allowable for the cost of vaccinations to protect against infectious diseases in the work place as this is a personal medical expense and, therefore, of a private nature (see Income Tax Ruling TR 95/8). However, in this particular case, the disease being vaccinated against is not one which affects the general community but is restricted to persons who come into close contact with livestock.
In Mansfield v. FC of T 96 ATC 4001; (1996) 31 ATR 367 the Federal Court of Australia decided that expenses of a private or personal nature may be an allowable deduction where the working environment is sufficiently abnormal and unique as to make the essential character of the expenditure work-related rather than private in nature. However, whether such an expense is either private or work related involves questions of fact and degree, and something out of the ordinary is usually necessary for the essential character of the expenditure to be seen as work related (Taxation Ruling TR 96/17).
In this particular case, it is considered that exposure is an incident of working within the industry rather than a more general risk to the public.