Taxation Ruling
IT 2159W - Notice of Withdrawal
Income tax : medical expenses : therapeutic treatment : home for mentally handicapped children
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
May be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2159 has been withdrawn.
The Ruling discusses the question of whether fees paid by parents in respect of children resident in an institution for mentally handicapped persons, qualify as medical expenses under section 159P of the Income Tax Assessment Act 1936.
As the Ruling does not provide a general rule to be followed and may generate uncertainty it is no longer appropriate.
No replacement ruling will be issued.
Commissioner of Taxation
8/12/94
References
ATO references:
NO NOR J36/354/1
ISSN 0813 - 3662
Related Rulings/Determinations:
IT 2159