海外医疗费用可以抵税吗

meatball

如题，如果回国治疗费用超过A$1500，有正式发票，可以抵税吗？

meatball

顶

michaelbbc

不行的

forevermary

楼上的谁和你说不行的~~
可以。
只要MEDICARE认证的海外医疗机构

michaelbbc

原帖由 forevermary 于 2010-10-2 16:36 发表
楼上的谁和你说不行的~~
可以。
只要MEDICARE认证的海外医疗机构

但是好像这些机构都在欧美，没有中国的，不过我也顺路的咨询下哈哈，要是可以的话那我能不能国内的用医保然后拿着发票到澳洲来抵税那不是变成赚钱的事了

forevermary

Subsection 159P(3A) of the ITAA 1936 provides that a rebate of tax (tax offset) is allowable to a taxpayer whose net medical expenses in the year of income exceeds the threshold dollar amount specified in subsection 159P(3A).

Paragraph (a) of the definition of medical expenses in subsection 159P(4) of the ITAA 1936 includes payments made to a legally qualified medical practitioner in respect of an illness or operation.

To qualify for the tax offset the medical expenses must be paid by a resident taxpayer in respect of themselves or a resident dependant. However it is not necessary that the payments be made to a resident of Australia or that they be paid in Australia.

我简单翻译一下。上段话是出于ATO ID2001/669
意思是TAXPAYER可以用MEDICAL EXPENSE抵税。法律并未规定这笔MEDICAL EXPENSE必须要付给澳大利亚境内机构或者澳大利亚RESIDENT

BBC你的问题。ATO ID2002/275
Is a taxpayer required to reduce their medical expenses by reimbursements received for those expenses from an overseas health insurance fund when calculating their entitlement to a medical expense tax offset under section 159P of the Income Tax Assessment Act 1936 (ITAA 1936)?

Decision


Yes. For medical expense tax offset purposes, an overseas health insurance fund is a fund, society or association whose payments reduce the amount of medical expenses available for the tax offset.

大致意思。虽然海外MEDICAL EXPENSE可以报税。但是必须要除去境外医保机构已经支付的款项。
当然。我个人觉得。如果你用此来赚钱。ATO也未必能查到。不过国内用医保的发票上写的还是原价么？

forevermary

The medical expenses must be for:

you
your spouse, regardless of their income (see the definition of spouse in Special circumstances and glossary)
your children who were under 21 years old (including your adopted children, stepchildren, ex-nuptial children or children of your spouse) regardless of their income
any other child under 21 years old who was not a student, whom you maintained, and whose adjusted taxable income (ATI) for the period you maintained them was less than
the total of $282 + $28.92 for each week you maintained them for the first child under 21 years old, or
the total of $282 + $21.70 for each week you maintained them for any other child under 21 years old who is not a student.
(for the definition of ATI and how it is calculated, see Adjusted taxable income (ATI) for you and your dependants)

a student under 25 years old whom you maintained and whose ATI was less than the total of $282 + $28.92 for each week you maintained them
a child-housekeeper, but only if you can claim a tax offset for them at item T1 on your tax return, or
an invalid relative, parent or spouse’s parent, but only if you can claim a dependant tax offset at item T10.
You and your dependants must be Australian residents for tax purposes, but you can claim medical expenses paid while travelling overseas.

这是对REBATE的解释。也出自ATO网站。请注意最后一句

meatball

谢谢楼上！我记得是有人给我讲过的，只是自己不能确定。

snowcat

那就是说如果回国期间如果产生了超过A$1500的医疗费用，只要有正式发票的，都能回来抵税了？

tracychen_2000

有些医疗费用，像是带有美容性质的就不能申报。符合条件的，超过$1500澳币的部分，可以退回来 20%。
http://www.ato.gov.au/individual ... ontent/00218527.htm
Medical expenses include payments:
to dentists, orthodontists or registered dental mechanics
to opticians or optometrists, including for the cost of prescription spectacles or contact lenses
to a carer who looks after a person who is blind or permanently confined to a bed or wheelchair
for therapeutic treatment under the direction of a doctor
for medical aids prescribed by a doctor
for artificial limbs or eyes and hearing aids
for maintaining a properly trained dog for guiding or assisting people with a disability (but not for social therapy)
for laser eye surgery, and
for treatment under an in-vitro fertilisation program.

Expenses which do not qualify as medical expenses include payments made for:

cosmetic operations for which a Medicare benefit is not payable
dental services or treatments that are solely cosmetic
therapeutic treatment where the patient is not formally referred by a doctor – a mere suggestion or recommendation by a doctor to the patient is not enough for the treatment to qualify; the patient must be referred to a particular person for specific treatment
chemist-type items, such as tablets for pain relief, purchased in retail outlets or health food stores
inoculations for overseas travel
non-prescribed vitamins or health foods
travel or accommodation expenses associated with medical treatment
contributions to a private health insurer
purchases from a chemist that are not related to an illness or operation
life insurance medical examinations
ambulance charges and subscriptions, and
funeral expenses.

snowcat

谢谢LS同学，那这里看中医的费用还有买中药的费也算吗？另外我看病的话我LG能退税吗？

forevermary

原帖由 snowcat 于 2010-10-2 23:47 发表
谢谢LS同学，那这里看中医的费用还有买中药的费也算吗？另外我看病的话我LG能退税吗？

能的
这个REBATE是全家性质的
看哪个退的核算就在哪个头上退

tracychen_2000

1. 关于看病费用能否抵税，关键点之一不在于中医还是西医，而在于得了什么病。例如带有美容性质的医疗费用都不能申报。我觉得税务局洋洋洒洒地列了那么多医疗费用什么可以报，什么不可以报，基本上可以归结为一句：主动看病的费用不能抵税，被动看病（既不得不看病）的费用可以抵税 （个人小归纳，可能不够精确，仅供参考啊）
2. 可以把数字报在你先生的退税里。注意，符合条件的医疗费，超过 $1500的部分才能退20%, 也就是说如果有符合条件的医疗费$1600, 只能退回来 $20,  所以不要期待太多。

meatball

原帖由 forevermary 于 2010-10-2 16:36 发表
楼上的谁和你说不行的~~
可以。
只要MEDICARE认证的海外医疗机构

这个“MEDICARE认证的海外医疗机构”，有没有什么具体规定呢？象listing of recognised hospital或者哪一级以上的医疗机构？

forevermary

原帖由 meatball 于 2010-10-3 00:04 发表


这个“MEDICARE认证的海外医疗机构”，有没有什么具体规定呢？象listing of recognised hospital或者哪一级以上的医疗机构？

我个人认为哦
只要是正常的医院都应该是医疗机构
只要你不是去找巫医跳大神。应该都是承认的。

沐雅

我问过ato了海外的如中国的大医院， 如果是住院或手术治疗， 就可以cliam, 门诊不可以。
具体也不清楚为什么。 其实ato的人水平参差不齐， 我经常从不同的人那里得到不同的答案。

沐雅

原帖由 michaelbbc 于 2010-10-2 16:40 发表

但是好像这些机构都在欧美，没有中国的，不过我也顺路的咨询下哈哈，要是可以的话那我能不能国内的用医保然后拿着发票到澳洲来抵税那不是变成赚钱的事了 ...

医保的话应该就不行了， 国内大医院的发票都写清楚， 每项费用到底是医保，还是自费的。
肯定是自费的才可以。

snowcat

原帖由 tracychen_2000 于 2010-10-3 01:01 发表
1. 关于看病费用能否抵税，关键点之一不在于中医还是西医，而在于得了什么病。例如带有美容性质的医疗费用都不能申报。我觉得税务局洋洋洒洒地列了那么多医疗费用什么可以报，什么不可以报，基本上可以归结为一句：主动看病的 ...

例如得了病在这里看了专科医生，然后又看中医，然后回国手术，那么私保或medicare不cover的那部分就可以抵税了吧？