NO.044

MEDICAL EXPENSES OFFSET – DOGS FOR THE GUIDANCE OR ASSISTANCE OF THE HEARING

IMPAIRED AND OTHER DISABLED INDIVIDUALS

I am pleased to announce that the Government will make changes to provide tax

assistance to those hearing impaired taxpayers and other disabled individuals

who are assisted by hearing or service dogs.

Payments for maintaining properly trained guide dogs for the visually impaired

can currently be claimed under the medical expenses offset. The Government will

broaden the list of eligible medical expenses to ensure that similar treatment

is available for expenses incurred in maintaining properly trained dogs for

guiding or assisting the hearing impaired and other disabled individuals.

The medical expenses offset provides assistance to Australian resident taxpayers

and their dependants at the rate of 20 per cent of any net qualifying

medical expenses above the threshold. The offset is available in addition to

the 30 per cent private health insurance offset provided by the Government.

Contact: David Alexander

Office of the Treasurer

(02) 6277 7340