If you spend more than $1,500 of your own money on medical expenses (after any insurance payments or bulk-billed services), you can normally offset 20% of that amount against your tax bill. However, the ATO issued a note this week reminding people that solely cosmetic surgery ? such as having your breasts enlarged or your teeth whitened ? does not count as a medical expense under that ruling ...
Source: http://www.lifehacker.com.au/2011/05/cosmetic-surgery-is-not-eligible-for-medical-tax-deductions/
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