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Ruling
Subject: Medical expenses tax offset - cosmetic surgery
Question and Answer
Can you claim a tax offset for a cosmetic operation for which no Medicare Benefit is payable?
No
This ruling applies for the following period
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts and circumstances
A surgical procedure was performed on you.
Your procedure was invoiced as fully cosmetic and had no applicable Medicare item number.
Relevant legislative provisions
Income Tax Assessment Act 1936
Section 159P(4)
Reasons for decision
Net medical expenses are the medical expenses you have paid less any refunds of these expenses which you or any other person has received, or are entitled to receive, from Medicare or a private health insurer.
You can include medical expenses relating to an illness or operation paid to legally qualified doctors, nurses or chemists and public or private hospitals. However, expenses for some cosmetic operations are excluded.
Payments to a legally qualified medical 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 under Pt II of the Health Insurance Act 1973, are ineligible for the rebate (these are called "ineligible medical expenses" ).
Your surgeon's office has advised you that your procedure was invoiced as fully cosmetic and had no applicable Medicare item number. You surgical procedure performed is therefore an ineligible medical expense.