Private ruling: Medical expenses tax offset - cosmetic surgery
Published: September 2012
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Question and Answer | Can you claim a tax offset for a cosmetic operation for which no Medicare Benefit is payable? | No

Relevant facts and circumstances: A surgical procedure was performed on you. Your procedure was invoiced as fully cosmetic and had no applicable Medicare item number.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159P(4)

Reasons for decision: Summary: Net medical expenses are the medical expenses you have paid less any refunds of these expenses which you or any other person has received, or are entitled to receive, from Medicare or a private health insurer. You can include medical expenses relating to an illness or operation paid to legally qualified doctors, nurses or chemists and public or private hospitals. However, expenses for some cosmetic operations are excluded. Payments to a legally qualified medical practitioner, nurse or chemist, or a public or private hospital, in respect of a cosmetic operation that is not a professional service for which a Medicare benefit is payable under Pt II of the Health Insurance Act 1973 , are ineligible for the rebate (these are called "ineligible medical expenses" ). Your surgeon's office has advised you that your procedure was invoiced as fully cosmetic and had no applicable Medicare item number. You surgical procedure performed is therefore an ineligible medical expense.

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.