Botox injections, teeth-bleaching and rhinoplasty for "solely cosmetic" reasons have now joined jewels embedded in teeth as non-claimable medical expenses.

Further, 'braces are fitted for many reasons that are not cosmetic, such as to fix the problem of crowded teeth, missing teeth, misaligned jaws or bites, braces are not considered to be solely cosmetic".

The advice, timed to coincide with the end of the financial year, followed changes to the law flagged in the 2005 budget to disallow expenses which were not "legitimate medical need".

A cosmetic operation or dental service or treatment "is one which beautifies or changes a person's appearance", according to the tax office definition.

Under the medical expenses tax scheme, an offset of 20 cents in the dollar is available for net medical expenses over $1500 for the 2004-05 year.

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