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Edited version of your written advice
Authorisation Number: 4140043727812
Disclaimer
You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.
The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.
Date of advice: 12 December 2017
Ruling
Subject: Medical Offsets
Question
Do expenses incurred in respect of the purchase of a machine qualify as medical expenses for the purposes of the medical expenses tax offset?
Answer
Yes
Having considered your circumstances and the relevant factors, the Commissioner considers the expenses you incurred on the purchase of the machine will qualify as a medical expense for the purposes of section 159P (1) the Income Tax Assessment Act 1936.
Further information on the relevant factors and medical offsets generally can be found on our website ato.gov.au and entering Quick Code QC31918 into the search bar at the top right of the page.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You have a medical condition.
You were referred to by your medical practitioner.
You were diagnosed that you suffer from a medical condition.
As part of your treatment you were prescribed by your medical practitioner to purchase a machine.
You have provided a copy of the invoice for the cost of the machine. You received no reimbursement from Medicare or a private health fund.
You provided a copy of your Report
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159P
Income Tax Assessment Act 1936 Subsection 159P(1)