MEDICAL EXPENSES TAX OFFSET WORKSHEET 2007 Basic Chapter 10 Q3

Taxpayer's name

EXPENSE	GROSS AMOUNT	LESS MEDICARE	LESS PRIVATE	NET EXPENSE
DOCTOR Includes in vitro fertilization but not ‘vanity’ surgery.
Medical practitioner	1535	960	86	489
HOSPITAL/NURSING HOME/HOME CARE
Hospital	1756		1578	178
DENTIST But not teeth whitening, since it is a ‘vanity’ procedure
Dentist	2178		1416	762
ANCILLARY DENTAL Orthodontist, dental technician etc.
ANCILLARY MEDICAL Only if referred by a registered medical practitioner
Speech therapy	488			488
PHARMACEUTICAL Prescriptions, non-prescription drugs, but not private exp.
Prescriptions	837		80	757
Cough medicine could not be included because it was not bought from a chemist.
MEDICAL EQUIPMENT
EYES AND EARS Includes equipment, seeing eye/hearing dogs
Hearing aid repair	38		27	11
EXCLUDED 1) Travel for medical reasons 2) Structural changes – e.g. ramps, bathroom handles 3) Pharmacy supplies not bought at a pharmacy 4) ‘Vanity’ surgery and procedures (incl. teeth whitening) 5) Cosmetic supplies, including wigs for cosmetic reasons 6) Non-prescribed vitamins etc. However, drugs such as aspirin, panadol, cough syrup etc. can be included if bought from a pharmacy. 7) Health fund contributions and funeral expenses. MINUS 1500 EQUALS				2685
				1500
				1185
X 0.20 = round normally			237	item T10

This is a family offset, not an individual offset.