Wondering this, would it be classes as a necessary medical expense under the medical expenses bit? Many people spend hundreds renting them out in the early days especially in the case of premature babies.
I included mine on my claim this year as a friend had been advised at a breastfeeding support group., I used the basis that Graham 07 outlined. Someone also suggested that you can claim for nursing bras, but I didn't go that far.
PS I do know that breastfeeding support groups are not normally places to get reliable taxation advice, that was just where the idea came from for my friend
can't find my receipt not surprising really as I bought mine on the way home from the hospital! I'll know next time around but I will recommend it to other mothers.