Private ruling: Assistance dog
Date of advice: 14 September 2018
Published: October 2018
Ruling period: Year ending 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Do the expenses that you have incurred in purchasing an assistance dog qualify as a disability aid, for the purposes of the medical expense tax offset? | A1: Yes In your circumstances the assistance dog aids the function or capacity of your dependent child who has a disability. Having considered the relevant factors, the Commissioner will allow the inclusion of an assistance dog as a disability aid, under 159P Income Tax Assessment Act 1936 in your circumstances.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. Your dependent child has a disability. Your dependent child needs constant supervision, counselling and teaching in all instances including evaluations. Your dependent child is unable to exercise judgment and make decisions necessary for the activities of daily living. Your dependent child is incapable of making decisions around his personal or others needs or safety. You purchased an assistance dog. You have a medical practitioner’s recommendation requesting the purchase of the assistance dog. You have not been, and will not be, reimbursed any of the costs through a health fund or any organisation.

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