Income tax: medical expense rebate - meaning of medical or surgical appliance
||TR 93/34 has been withdrawn as part of a project to review public rulings.
||This document has changed over time. View its history.
Notice of Withdrawal
Taxation Ruling TR 93/34 is withdrawn with effect from today.
1. TR 93/34 explains that, for the purposes of section 159P of the Income Tax Assessment Act 1936 , a 'medical or surgical appliance' is something which is manufactured as, distributed as or generally recognised to be an aid to the function or capacity of somebody with a disability or illness.
2. Section 159P allows an offset for net medical expenses. Since the 2013-14 income year, the scope of this offset has been reduced to include a smaller range of expenses, such that not all payments for medical or surgical appliances remain eligible.
3. TR 93/34 has limited ongoing relevance and is therefore withdrawn without replacement.
Commissioner of Taxation
27 June 2018
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FC of T v. Ildes
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