Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1936
1 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.
2 Application
The amendment made by this Schedule applies, and is taken to have applied, in relation to the 2002 - 03 income year and later income years.