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Edited version of your written advice
Authorisation Number: 1013069383152
Date of advice: 10 August 2016
Ruling
Subject: Medical Expenses Rebate
Question
Are you eligible to claim net medical expenses relating to a medical condition for the income year ending 30 June 2016?
Answer
No
This ruling applies for the following period
1 July 2015 to 30 June 2016
The scheme commences on
1 July 2015
Relevant facts and circumstances
You underwent medical treatment during the 2015 - 2016 income year. Your medical expenses did not relate to disability aids, attendant care or aged care.
Relevant legislative provisions
Section 159P of the Income Tax Assessment Act 1936
Reasons for decision
A medical expenses tax rebate is available to a taxpayer under section 159P of the Income Tax Assessment Act 1936 (ITAA 1936), where the taxpayer pays medical expenses for themselves or a dependant who is an Australian resident. The medical expenses rebate will cease to be available from the 2019 - 2020 income year.
From the 2015 - 2016 to 2018 - 2019 income years you can only claim the medical expenses rebate for medical expenses relating to disability aids, attendant care or aged care. Your medical expenses did not relate to disability aids, attendant care or aged care.