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Edited version of your written advice
Authorisation Number: 1051423201422
Date of advice: 28 September 2018
Ruling
Subject: Medical expenses
Question
Are you entitled to claim net medical expenses tax offset (NMETO) for attendant care and aged care expenses?
Answer
Yes. The net medical expenses tax offset is being phased out. You can claim only this offset if you had expenses that related to disability aids, attendant care or aged care. It is accepted that the expenses you have incurred are in relation to disability
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are a resident in an aged care facility
You are an approved care recipient and have been assessed by the aged care assessment team (ACAT) as eligible for residential aged care or in-home aged care
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159P