Private ruling: Medical expenses - tax offset - attendant care
Date of advice: 23 October 2019
Published: December 2019
Ruling period: 1July 2017 to 30 June 2018 | 1July 2018 to 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Would home attendant care expenses qualify as a net medical expense for the purposes of the net medical expenses offset? | A1: Yes. The net medical expenses tax offset is being phased out. You can claim only this offset if you had expenses that related to disability aids, attendant care or aged care. The Explanatory Memorandum to the Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill 2014 (EM) states: 3.29 The concept of attendant care, for the purpose of this measure, is explained in the amendments as services rendered by a person as an attendant of a person with a disability. [Schedule 3, item 1, paragraph 159P(1B)(b)] 3.30 The concept includes services and care provided to a person with a disability who needs personal assistance to complete activities of daily living, who is able to manage living in the community and who lives in their own home or in their own leased accommodation. 3.31 Attendant care services provide assistance with everyday tasks and include, for example, personal assistance, home nursing, home maintenance and domestic services. It is accepted that the expenses you have incurred for the services provided by an approved provider would be considered related to attendant care under this measure.

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 were assessed by the Aged Care Assessment Team (ACAT). The assessment diagnosed you with having some disabilities. You were approved as eligible to receive permanent, Home Care Package Level 4, Residential Permanent and Residential Respite High Care under section 22-1 of the Aged Care Act 1997. An approved care provider is providing services in accordance with ACAT assessment and approved care. You receive care on a 24 hour, seven days per week basis. You are a self-funded retiree whom previously lived alone in your home.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 159P