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Edited version of private ruling
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Ruling
Subject: Medical expenses tax offset
Question
Is the cost of cosmetic surgery an eligible medical expense?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2010
The scheme commenced on
1 July 2009
Relevant facts
You underwent cosmetic surgery due to consistent pains, concerns regarding future and ongoing strains.
A Medicare benefit was not payable for any of the costs involved.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 159P(4)
Reasons for decision
A medical expenses tax offset is available under section 159P of the Income Tax Assessment Act 1936 (ITAA 1936), where you pay medical expenses in an income year for yourself and/or a dependant who is an Australian resident.
Medical expenses are defined in subsection 159P(4) of the ITAA 1936 to include payments to a legally qualified medical practitioner, nurse or chemist, or a public or private hospital, in respect of an illness or operation (paragraph (a) of the definition).
Subsection 159P(4) of the ITAA 1936 defines 'ineligible medical expenses' as payments to a legally qualified practitioner, nurse or chemist, or a public or private hospital, in respect of a cosmetic operation that is not a professional service for which a Medicare benefit is payable. This provision applies to medical expenses paid from 1 July 2005 for the 2006 income year and forward.
In your case, you underwent cosmetic surgery for which a Medicare benefit was not payable. Therefore, the expense is an ineligible medical expense and cannot be included in a calculation for a medical expenses tax offset.