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Tuesday, 18 April 1972
Page: 1205

Senator Douglas McClelland (NEW SOUTH WALES) asked the Minister representing the Treasurer, upon notice:

Where a medical practitioner charges a patient a transport fee in addition to his fee for a home consultation, is the mileage fee that is met by a taxpayer an allowable deduction for taxation purposes.

Senator Sir KENNETH ANDERSON (New South Wales) (Minister for Health) The Treasurer has provided the following answer to the honourable senator's question:

Under the income tax law, deductions are allowed for payments made to a legally qualified medical practitioner in respect of an illness or operation. The Commissioner of Taxation has advised that, if a case came under notice in which the account rendered included an amount to cover the transport costs incurred by the medical practitioner in making a home consultation, the total payment made to the medical practitioner would be allowed as a deduction under the provision mentioned.

For complete clarity I think the reply should state that the total payment made to the medical practitioner would be allowed to the taxpayer as a deduction under the provision.

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