| Disclaimer This edited version has been archived due to the length of time since original publication.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 private advice
Authorisation Number: 1051593429929
Date of advice: 23 October 2019
Ruling
Subject: Medical expenses - tax offset - attendant care
Question:
Would home attendant care expenses qualify as a net medical expense for the purposes of the net medical expenses offset?
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.
The Explanatory Memorandum to the Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill 2014 (EM) states:
3.29 The concept of attendant care, for the purpose of this measure, is explained in the amendments as services rendered by a person as an attendant of a person with a disability. [Schedule 3, item 1, paragraph 159P(1B)(b)]
3.30 The concept includes services and care provided to a person with a disability who needs personal assistance to complete activities of daily living, who is able to manage living in the community and who lives in their own home or in their own leased accommodation.
3.31 Attendant care services provide assistance with everyday tasks and include, for example, personal assistance, home nursing, home maintenance and domestic services.
It is accepted that the expenses you have incurred for the services provided by an approved provider would be considered related to attendant care under this measure.
This ruling applies for the following period:
1July 2017 to 30 June 2018
1July 2018 to 30 June 2019
The scheme commences on:
1 July 2017
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You were assessed by the Aged Care Assessment Team (ACAT). The assessment diagnosed you with having some disabilities.
You were approved as eligible to receive permanent, Home Care Package Level 4, Residential Permanent and Residential Respite High Care under section 22-1 of the Aged Care Act 1997.
An approved care provider is providing services in accordance with ACAT assessment and approved care. You receive care on a 24 hour, seven days per week basis.
You are a self-funded retiree whom previously lived alone in your home.
Relevant legislative provisions
Income Tax Assessment Act 1936section 159P