Private ruling: Medical expenses
Date of advice: 28 September 2018
Published: November 2018
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to claim net medical expenses tax offset (NMETO) for attendant care and aged care expenses? | 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. It is accepted that the expenses you have incurred are in relation to disability

Relevant facts and circumstances: You are a resident in an aged care facility You are an approved care recipient and have been assessed by the aged care assessment team (ACAT) as eligible for residential aged care or in-home aged care

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159P | Aged Care Act 1997