| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1012237433000
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.
Ruling
Subject: Expenditure on prescription glasses
Question
Are you entitled to a deduction for the expense incurred for prescription glasses?
Answer
No.
This ruling applies for the following period:
Year ended 30 June 2012
The scheme commences on:
1 July 2011
Relevant facts and circumstances
You require glasses at work for reading and working on the computer.
You had your eyes tested and the optician informed you that you needed new glasses for reading and computer work.
You incurred out of pocket expenses in acquiring two pairs of glasses, one pair for computer use and the other for reading.
You use the reading glasses outside of the work place as well as at work. The computer glasses are used solely at work.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income.
Paragraph 114 of Taxation Ruling TR 95/14 states that a deduction is not allowable for the cost of prescription glasses or contact lenses, as the expense relates to a personal medical condition and is private in nature.
In your case, you have purchased prescription glasses for reading and computer work. Although you use one pair of the prescription glasses solely whilst working on the computer, the need for both pairs of glasses stems from your personal medical condition. Accordingly, the cost of the prescription glasses is a private expense and is not an allowable deduction under section 8-1 of the ITAA 1997.