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Edited version of your written advice
Authorisation Number: 1051440454372
Date of advice: 12 October 2018
Ruling
Subject: Deductions for travel expenses to attend medical appointments payments.
Question
Are you entitled to a deduction for travel expenses incurred to go to your medical practitioner?
Answer
Yes.
Section 8-1 of the Income Tax Assessment Act 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 in nature, or relate to the earning of exempt income.
If you undertake travel solely to acquire a certificate and/or report from your medical practitioner, as required by workers’ compensation, (that is, no actual medical treatment is received) then the cost of that travel is considered to be deductible against the assessable benefits you receive.
However, the cost of travel to receive medical treatment is considered private in nature and not deductible. Accordingly, you are not entitled to a deduction for any of the travel expenses that you have incurred to go to your medical practitioner for treatment.
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 currently receiving Worker’s Compensation payments from your employer.
Your employer includes the payments on your payment summary and you declare the payments as assessable income on your tax return.
You are required to provide periodic medical certificates attesting to your fitness for work as a condition to receiving ongoing income payments
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1