Private ruling: Medical Expenses Rebate
Date of advice: 10 August 2016
Published: September 2016
Ruling period: 1 July 2015 to 30 June 2016
Date scheme commenced: 1 July 2015

Ruling: Q1: Are you eligible to claim net medical expenses relating to a medical condition for the income year ending 30 June 2016? | A1: No

Relevant facts and circumstances: You underwent medical treatment during the 2015 - 2016 income year. Your medical expenses did not relate to disability aids, attendant care or aged care.

Relevant legislative provisions: Section 159P of the Income Tax Assessment Act 1936

Reasons for decision: Summary: A medical expenses tax rebate is available to a taxpayer under section 159P of the Income Tax Assessment Act 1936 (ITAA 1936), where the taxpayer pays medical expenses for themselves or a dependant who is an Australian resident. The medical expenses rebate will cease to be available from the 2019 - 2020 income year. From the 2015 - 2016 to 2018 - 2019 income years you can only claim the medical expenses rebate for medical expenses relating to disability aids, attendant care or aged care. Your medical expenses did not relate to disability aids, attendant care or aged care.