Private ruling: Medical Offsets
Date of advice: 12 December 2017
Published: April 2018
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Do expenses incurred in respect of the purchase of a machine qualify as medical expenses for the purposes of the medical expenses tax offset? | A1: Yes Having considered your circumstances and the relevant factors, the Commissioner considers the expenses you incurred on the purchase of the machine will qualify as a medical expense for the purposes of section 159P (1) t he Income Tax Assessment Act 1936 . Further information on the relevant factors and medical offsets generally can be found on our website ato.gov.au and entering Quick Code QC31918 into the search bar at the top right of the page.

Relevant facts and circumstances: You have a medical condition. You were referred to by your medical practitioner. You were diagnosed that you suffer from a medical condition. As part of your treatment you were prescribed by your medical practitioner to purchase a machine. You have provided a copy of the invoice for the cost of the machine. You received no reimbursement from Medicare or a private health fund. You provided a copy of your Report

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159P | Income Tax Assessment Act 1936 Subsection 159P(1)


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