BIM45195 - Specific deductions: gifts: medical
supplies: definitions
The term ’medical supplies and medical equipment’
should be interpreted broadly. All medicines or vaccines for human
use are included. ’Equipment’ includes:
- equipment required for the delivery and
administration of medicines e.g. syringes, and
- other equipment appropriate to the
situation such as bandages, medical appliances’ and
- preventative equipment such as mosquito
nets.
