Private ruling: Work related expenses
Date of advice: 26 August 2022
Published: November 2022
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for doctor's consultation fees? | A1: No.

Relevant facts and circumstances: You are an employee. You are a professional. Your work is stressful. You see a Doctor/Therapist for your mental health. You need to have good health in order to do your work.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 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 nature, or relate to the earning of exempt income. Generally medical expenses have no direct connection to the gaining or producing of assessable income. The medical expense relates to a personal medical condition and is private in nature. Your consultant fees to see a Doctor/Therapist is not an allowable deduction as this expense is private in nature. Good health enables you to carry out your work and the expense is not incurred in the carrying on of the employment.