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Taxation Ruling

IT 2146W - Notice of Withdrawal


Income tax : medical expenses - dietary foods and normal food substitutes for allergy sufferers



Notice of Withdrawal

Taxation Ruling IT 2146 is withdrawn with effect from today.

1. IT 2146 considers whether the costs of normal food substitutes which are purchased because a person has an allergic condition qualify as 'medical expenses' as defined in subsection 159P(4) of the Income Tax Assessment Act 1936 (ITAA 1936).

2. IT 2146 is concerned with the medical expenses rebate in section 159P of the ITAA 1936, which is being phased out. For the 2013-14 to 2018-19 income years claims for this offset are restricted to net eligible expenses for disability aids, attendant care or aged care. The medical expenses rebate is now more limited than when IT 2146 was issued.

3. IT 2146 is withdrawn without replacement.

Commissioner of Taxation

19 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6122

Related Rulings/Determinations:
IT 2146

 


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