| Disclaimer This edited version has been archived due to the length of time since original publication.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 written advice
Authorisation Number: 1012761377502
Ruling
Subject: Medical expenses tax offset
Question
Are you entitled to a medical expenses tax offset for the 2013-14 financial year?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2014
The scheme commenced on
1 July 2013
Relevant facts
You claimed a medical expenses tax offset in the 2011-12 financial year.
You did not claim a medical expenses tax offset in the 2012-13 financial year as your medical expenses were under the relevant threshold.
You have paid medical expenses for treatment for yourself during the 2013-14 financial year. These medical expenses did not relate to a disability aid, attendant care or aged care.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 159P
Reasons for decision
A medical expenses tax offset is available under subsection 159P(1) of the Income Tax Assessment Act 1936 (ITAA 1936) where you pay certain medical expenses in an income year for yourself or a dependant who is an Australian resident, to the extent that you are not reimbursed, or are eligible to be reimbursed, from a government or public authority or a society, association or fund.
Under recent changes to the legislation, the medical expenses tax offset is being phased out.
To be eligible to claim this offset in 2013-14, you must have either:
• received this offset in your 2012-13 income tax assessment, or
• paid for medical expenses relating to disability aids, attendant care or aged care.
If you received this offset in your 2012-13 income tax assessment, there is no change to the types of net medical expenses that you can claim.
If you did not receive this offset in your 2012-13 income tax assessment, you can only claim net medical expenses relating to disability aids, attendant care or aged care.
Application to your circumstances
You did not receive a medical expenses tax offset in your 2012-13 income tax assessment. Consequently, for 2013-14 you can only claim net medical expenses relating to disability aids, attendant care or aged care. Your treatment does not relate to a disability aid, attendant care or aged care. Therefore you are not entitled to a medical expenses tax offset for the 2013-14 financial year.