No deduction for fees paid to a psychologist 24.11.2005
The AAT has held that fees paid to a psychologist by a nurse who worked in an extremely stressful work environment were not deductible because treatment for physical or mental health is inherently private in nature (even though it helped him progress in his career).
Furthermore, the fees were not rebatable medical expenses as the psychologist was not a legally qualified medical practitioner.
Unfortunately for the taxpayer, the Tribunal made the point that all that may have been required for him to receive the rebate was to arrange for his general practitioner to formally refer him for psychotherapy.
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