Private ruling: medical expenses tax offset
Published: January 2014

Ruling: 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 dependant's rebate, or a child or student in respect of whom the taxpayer qualifies for a notional dependants rebate.