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The ATO advises that Tax Laws Amendment (2010 Measures No 4) Bill 2010 received Royal Assent on 7 December 2010

Schedule 5 to the Bill amends ITAA 1936 to increase the threshold above which a taxpayer may claim the medical expenses tax offset and commence annually indexing the threshold to the consumer price index.

The threshold above which the 20% net medical expenses tax offset can be claimed will be increased from $1,500 to $2,000, effective from 1 July 2010.


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