Tax Laws Amendment (2005 Measures No. 6) Act 2006 (13 of 2006)

Schedule 4   Medical expenses offset

Income Tax Assessment Act 1936

2   Subsection 159P(4)

Insert:

ineligible medical expenses means payments:

(a) to a legally qualified medical practitioner, nurse or chemist, or a public or private hospital, in respect of a cosmetic operation that is not a professional service for which a medicare benefit is payable under Part II of the Health Insurance Act 1973; or

(b) to a legally qualified dentist for:

(i) dental services; or

(ii) treatment;

that is solely cosmetic.