Private ruling: Medical expenses
Published: October 2012
Ruling period: Year ended 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Can you include the cost of dental treatment for your sibling in a calculation for a medical expense tax offset? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 159P(1) | Income Tax Assessment Act 1997 Section 159P(4)

Reasons for decision: Summary: A medical expenses tax offset is available under subsection 159P(1) of the Income Tax Assessment Act 1936 (ITAA 1936) where you pay medical expenses in an income year for yourself or a dependant who is an Australian resident, to the extent that you are not reimbursed, or are eligible to be reimbursed, from a government or public authority or a society, association or fund. A 'dependant' is defined in subsection 159P(4) of the ITAA 1936 as: · The spouse of the taxpayer; or · A child of the taxpayer who is under 21 years of age; or · A person for whom the taxpayer is entitled to a dependants rebate, or a child or student in respect of whom the taxpayer qualifies for a notional dependants rebate. Your sibling does not fit into the above definition. Therefore, you cannot include any of the for your sibling's dental treatment as part of a calculation for a medical expense tax offset.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You have paid for dental treatment for a sibling to help your parents.