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

Schedule 4   Medical expenses offset

Income Tax Assessment Act 1936

5   Subsection 159P(4) (paragraph (i) of the definition of medical expenses )

Repeal the paragraph, substitute:

(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;

but does not include ineligible medical expenses.