Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58l:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58L (pt 2/4)
Character Range: 232725–235458

connection with the transport; or
 (B) required solely in connection with the presence of the traveller at the treatment place for purposes related to the medical treatment of the patient; and
 (ii) where sub‑subparagraph (i)(B) applies and the traveller is the patient—are not provided to the patient in a hospital, clinic or similar place in connection with the medical treatment of the patient;
 (j) either of the following conditions is satisfied:
 (i) the treatment place was the place nearest to the overseas employment place at which medical treatment suitable for the patient could be provided;
 (ii) the total cost associated with obtaining medical treatment at the treatment place was equal to, or less than, the lowest total cost associated with obtaining medical treatment at any of the places at which medical treatment suitable for the patient could have been provided; and
 (k) if subparagraph (b)(ii) applies—documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;
the benefit is an exempt benefit in relation to the year of tax.
 (2) In this section:
medical expenses means payments:
 (a) to a legally qualified medical practitioner, nurse or chemist, or a public or private hospital, in respect of an illness or operation; or
 (b) to a legally qualified dentist for dental services or treatment or the supply, alteration or repair of artificial teeth; or
 (c) to a person registered under a law of a State or Territory as a dental mechanic in respect of charges lawfully made by that person for the supply, alteration or repair of artificial teeth; or
 (d) for therapeutic treatment administered by direction of a legally qualified medical practitioner; or
 (e) in respect of an artificial limb (or part of a limb), artificial eye or hearing aid; or
 (f) in respect of a medical or surgical appliance (not otherwise specified in this definition) prescribed by a legally qualified medical practitioner; or
 (g) for:
 (i) the testing of eyes or the prescribing of spectacles or contact lenses by a person legally qualified to perform those services; or
 (ii) the supply of spectacles or contact lenses in accordance with any such prescription; or
 (h) as remuneration of a person for services rendered by him or her as an attendant of a person who is blind or permanently confined to a bed or an invalid chair; or
 (i) for the maintenance of a dog used for the guidance or assistance of, but not social therapy for, a person with a disability, being a dog that the Commissioner is satisfied is properly trained in the guidance or assistance of persons with disabilities.
medical treatment means an