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23 May 2023

I've seen previous commentary that medical certificates are not tax deductible because they are private. But is that correct?


If my employer says I don't get paid sick leave unless I produce a medical certificate, how is that not "incurred in gaining or producing [my] assessable income?"


Surely it's not of a "private or domestic nature" - who gets a medical certificate for the fun of it? Literally, the only reason I get one is to send it to my employer, and without it, it's unpaid leave. You can't get a more direct nexus between an expense and income than that.


So if I pay for the doctor's appointment, why shouldn't I claim it?

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3 replies
10,181 views
3 replies

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Ryanthusar(Enthusiast)Enthusiast
23 May 2023

Legislation that was passed back in 2014 and came into effect on July 1st 2019 no longer allows medical expenses to be claimed as a deduction or tax offset.

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Most helpful reply

Ryanthusar(Enthusiast)Enthusiast
23 May 2023

Legislation that was passed back in 2014 and came into effect on July 1st 2019 no longer allows medical expenses to be claimed as a deduction or tax offset.

24 May 2023

Thanks for your reply. I know the net medical expenses tax offset has gone, but the rules around deductibility didn't change (as far as I'm aware).

Ryanthusar(Enthusiast)Enthusiast
24 May 2023

Unfortunately same rules apply when it comes to a medical certificate due to it being a personal expense and not work related.

Unless it was associated with a workplace injury, which if that was the case would then be covered under the workplace insurance and the cost to see the doctor would be paid under that. But if you still require a longer period of rest once that medical certificate runs out then it still would fall under a personal expense.

However, if you are on worker's compensation for such workplace injuries, and are required to provide a medical certificate as a condition of being paid, you can claim what it costs to go to and from the doctor’s surgery (this doesn’t include travel for additional medical appointments or treatment).

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Are medical certificates tax deductible? | ATO Community