最容易被忽略的稅務回扣:醫療開銷

　　2009-07-27 　　Kevin Zhang （Treasurer of Class  Super Pty Ltd）

　　根據澳洲稅務專家調查，醫療開銷的稅務回扣是最容易被忽視的稅務回扣。個人認為有以下幾個原因。

　　根據大多數人的理解，醫療費用是私人性質的，無法扣稅。這個理解完全對，但是一旦你的家庭醫療費超過1,500刀以上，就可以拿20%回扣了。

　　如果你是自己做稅的，除了用eTax外，很多人都是填TaxPack來報稅的。而TaxPack對醫療費用的稅務回扣根本沒講得詳細，只有很小字的一句話 Net medical expenses over the threshold amount。而詳細的介紹是在TaxPack Supplement，對80-90%用TaxPack報稅的人來說，根本用不到Supplement或者連Supplement是什麼，在哪裡拿都不知道。

　　即使知道醫療費用回扣的人，在申請當中，要保存好良好的醫療費用記錄，很多人都忽視了醫療費用的收據,，因為認定無法扣稅,，就扔了。

　　還有一點不知道的是，跟收入(Income)稅務扣減(Deduction)不一樣的地方是，夫妻或家庭的收入，稅務扣減是按各自分開計算的，而醫療費用可以合併在一起算的，所以一個人如果無法到達$1,500,一個家庭來算的話，很容易超出這$1,500的費用。

　　什麼是醫療開銷 (Medical Expense)呢?

　　Medical expenses is widely defined (ITAA36 s 159P(4)) for the purposes of the medical expenses rebate to cover payments to doctors, nurses, chemists, dentists, opticians and optometrists. It also covers payments for therapeutic treatment, medical or surgical appliances, the maintenance of a trained guide dog and remuneration paid to an attendant of an invalid or blind person。

　　醫療開銷寬闊地包擴付給醫生、護士、藥劑師、牙醫、驗光師的費用，也包括各種治療方法,醫藥和手術儀器，養盲人犬的維護費，還有請人專職照顧盲人或殘疾人的費用。

　　那些醫療費符合要求呢?

　　- Payment to doctors, nurses and chemists

　　- Amounts paid to hospitals, hostels and nursing homes

　　- Dentists, orthodontists or registered dental mechanics (非美容性的牙齒護理治療矯正手術都算).

　　- Opticians or optometrists, including the cost of prescription spectacles or contact lenses(包括配眼鏡,隱形眼鏡)

　　- A carer who looks after a person who is blind or permanently confined to a bed or wheelchair

　　- Therapeutic treatment at the direction of a doctor (Physiotherapy is a common example of therapeutic treatment. Massage, chiropractic treatment, diathermy, osteopathy, chiropody, dietitian's treatment and swimming lessons may also qualify, speech therapy and treatment for dyslexia also qualify. Behaviour therapy conducted by a psychologist for an autistic child may also qualify).

　　- Medical aids prescribed by a doctor (任何醫生規定的醫療儀器設備)

　　- Artificial limbs or eyes and hearing aid (非處方的醫療儀器人工肢體, 輪椅,助聽器, 助聽器的電池).

　　- Maintaining a properly trained dog for guiding or assisting people with a disability ( but not for social therapy)

　　- Laser eye surgery (激光治眼)

　　- Treatment under an in-vitro fertilization program (人工受孕)

　　哪些醫療費不符合要求呢?

　　- Therapeutic treatment not formally referred by a doctor-- i.e. phsio and chiro.

　　- Cosmetic operations for which a medicare benefit is not payable

　　- Dentist services which are solely cosmetic

　　- Chemist type items--such as tablets for pain relief purchased in retail outlets or health food stores(但醫生處方的葯都可以)

　　- Inoculations for overseas travel

　　- Non-prescribed vitamins or health food

　　- Travel or accommodation expenses associated with medical treatment

　　- Contributions to a private health fund

　　- Purchases from a chemist that are not related to an illness or operation

　　- Payments for life insurance medical examinations

　　- Ambulance charges and subscriptions

　　- Funeral expenses

　　     誰的費用可以一起算呢?

　　-法定配偶, the (legal or de facto) spouse of the taxpayer

　　-21歲以下的子女

　　-a person for whom the taxpayer is entitled to a dependants rebate

　　注:小孩和丈夫/妻子無須即使各自有收入(non-dependent),都無所謂,只要醫療費用是一個taxpayer付的。

　　特別要注意的是:

　　醫療保險費用是不能算的。只有Out-of-pocket medical expense才算，如果medicare或你的private health insurance 補償費不能算在醫療費用的總開銷。

　　最好要家裡的一個納稅人來承擔家裡的所有醫療費用，rather than use joint account。當然，老公先付，老婆補貼的話也算。

　　如果你一家只光顧一家chemist/pharmcist，他們可以提供你家一年的配藥帳單。

　　 舉例:

　　During the 2007/08 income year, Roy』s family incurs medical expenses of $4,800. He is a member of a health fund, which reimburses him $1,200. Roy's net medical expenses are therefore $3,600 (i.e. $4,800 - $1,200). He is entitled to a rebate of 20% × ($3,600 - $1,500) = $420.

　　或許你覺得那麼辛苦才多拿回$420， 但是$420是回扣，不是稅務扣減，這$420是直接從你的總稅上扣的，如果假設一個平均納稅者的marginal tax rate 是30%的話，這$420相當於$1,400的稅務扣減(deduction)。

　　作者免責聲明：本人不是Registered Tax Agent， 以上的評論只是個人的一些想法，不構成任何稅務建議。請諮詢會計師，註冊稅務代理后，才決定自己稅收問題。