Private ruling: net medical expenses tax offset
Published: October 2013
Ruling period: Year ended 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are medical expenses incurred in respect of an illness by an Australian resident, but paid to a medical practitioner located overseas, eligible medical expenses for the purposes of the net medical expenses tax offset? | A1: Yes

Relevant facts and circumstances: You are currently receiving treatment for an illness. This treatment is being performed by both a legally qualified doctor located in Australia and a legally qualified doctor located overseas. You have incurred medical expenses relating to your treatment which have been paid to the clinic located overseas.

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

Reasons for decision: Summary: The condition you are receiving treatment for is considered an illness in accordance with Taxation Ruling IT 2359.