Private ruling: Excepted person
Date of advice: 8 June 2023
Published: 31 July 2023
Ruling period: Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX | Financial Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is Person A who has been diagnosed with a permanent disability an "excepted person" for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. You have supplied a medical certificate from a qualified medical practitioner certifying that Person A, a child under 16 years, is suffering a permanent disability within the meaning of Part 2.19 of the Social Security Act 1991 . Accordingly, the Commissioner is satisfied that Person A is an excepted person under section 102AC of the ITAA 1936.

Relevant facts and circumstances: Person A was born on XX January 20YY and is a minor. Person A suffers from a permanent disability. A paediatrician has supplied a letter dated XX April 20YY which states Person A qualifies as a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 .

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 102AC