Private ruling: Net medical expenses tax offset
Date of advice: 28 August 2017
Published: December 2017
Ruling period: Year ending 30 June 2016 | Year ending 30 June 2017 | Year ending 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 01 July 2015

Ruling: Q1: Are amounts paid for attendant care eligible medical expenses for calculating for Net Medical Expenses Tax Offset? | A1: Yes Having considered your circumstances and the relevant factors, we accept that you are eligible to claim attendant care under the Income Tax Assessment Act 1936 Section 159P. Further information on the relevant factors and inheriting a dwelling generally can be found on our website ato.gov.au and entering Quick Code QC 48771 into the search bar at the top right of the page.

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 suffered a medical condition. You initially required twenty four hour a day/seven day a week care. This has reduced to sixteen hours a day. You engaged a care provider to supply in house attendants to assist with various personal duties. Your disability is ongoing.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159P | Tax and Superannuation Laws Amendment (2014 Measures No.1) Act 2014