Document ID: chunk:federal_register_of_legislation:C2015C00292:clause:3_2:p2
Version: federal_register_of_legislation:C2015C00292
Segment Type: clause
Provision Reference: sch 3 cl 2 (pt 2/2)
Character Range: 27633–29264

or treatment, or the supply of goods, if:
 (a) the payment is made to an employer (not being a public or private hospital) of the qualified person, or a person with whom the qualified person has entered into a contract for services; and
 (b) the payment is made in respect of the provision of those services or that treatment, or the supply of those goods, by the qualified person.
 (4) For the purposes of the definitions of medical expenses and medical treatment in subsection (2), a payment is taken to be made to a legally qualified dentist in respect of the provision of dental services or treatment or the supply, alteration or repair of artificial teeth if:
 (a) the payment is made to an employer of the dentist, or a person with whom the dentist has entered into a contract for services; and
 (b) the payment is made in respect of the provision of those services or that treatment or the supply, alteration or repair of those artificial teeth, by the dentist.
 (5) For the purposes of the definitions of medical expenses and medical treatment in subsection (2), a payment is taken to be made to a person (a registered dental mechanic) registered under a law of a State or Territory as a dental mechanic in respect of charges lawfully made by the registered dental mechanic for the supply, alteration or repair of artificial teeth if:
 (a) the payment is made to an employer of such a person, or a person with whom such a person has entered into a contract for services; and
 (b) the charges are made in respect of the supply, alteration or repair of artificial teeth by the dental mechanic.

Income Tax Assessment Act 1936