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TR 93/34 explains that, for the purposes of section 159P of the Income Tax Assessment Act 1936 , a 'medical or surgical appliance' is something which is manufactured as, distributed as or generally recognised to be an aid to the function or capacity of somebody with a disability or illness.

Section 159P allows an offset for net medical expenses. Since the 2013-14 income year, the scope of this offset has been reduced to include a smaller range of expenses, such that not all payments for medical or surgical appliances remain eligible.

TR 93/34 has limited ongoing relevance and is therefore withdrawn without replacement.