Private ruling: Deductions for travel expenses to attend medical appointments payments.
Date of advice: 12 October 2018
Published: December 2018
Ruling period: Year ending 30 June 20XX.
Date scheme commenced: 1 July 20XX.

Ruling: Q1: Are you entitled to a deduction for travel expenses incurred to go to your medical practitioner? | A1: Yes. Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except where the outgoings are of a capital, private or domestic in nature, or relate to the earning of exempt income. If you undertake travel solely to acquire a certificate and/or report from your medical practitioner, as required by workers’ compensation, (that is, no actual medical treatment is received) then the cost of that travel is considered to be deductible against the assessable benefits you receive. However, the cost of travel to receive medical treatment is considered private in nature and not deductible. Accordingly, you are not entitled to a deduction for any of the travel expenses that you have incurred to go to your medical practitioner for treatment.

Relevant facts and circumstances: You are currently receiving Worker’s Compensation payments from your employer. Your employer includes the payments on your payment summary and you declare the payments as assessable income on your tax return. You are required to provide periodic medical certificates attesting to your fitness for work as a condition to receiving ongoing income payments

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1