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Tuesday, 29 May 1984
Page: 2107

(Question No. 873)


Senator Bolkus asked the Minister representing the Treasurer, upon notice, on 3 May 1984:

Are fees for chiropractic services tax deductible; if not, will the Treasurer review this provision to rectify this anomaly.


Senator Walsh —The Treasurer has provided the following answer to the honourable senator's question:

No specific concession is provided in the income tax law for fees in respect of chiropractic services.

However, chiropractic services usually constitute therapeutic treatment and the cost of such treatment, when administered by direction of a legally qualified medical practitioner, comes within the term 'medical expenses' as defined for the purposes of the concessional rebate provided under the income tax law.

For 1983-84 and later income years where the net medical expenses together with other rebatable amounts such as life insurance premiums, education expenses and rates exceed $2,000, the taxpayer is entitled to a rebate against tax assessed. The rebate allowable is 30 per cent of the amount by which total rebatable amounts exceed $2,000.