When you lodge a tax return it asks you if you've had out of pocket expenses on dental, medical etc.. worth over $1500 dollars. So if the braces were $6000 for example you would claim the $4500 which in return you get 30% of the $4500 returned to you directly as a refund. The first $1500 of any expenses for the financial year don't count, but any amount after you've reached the $1500 counts. Braces are included as they are not classed as cosmetic, as most people have braces due to health reasons.
