Private ruling: Excepted person
Date of advice: 5 August 2022
Published: November 2022
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. The Commissioner is satisfied that you are an excepted person as defined in paragraph 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is April 20XX and are a minor. You were diagnosed with a specified condition. You have provided a medical certificate from a qualified medical practitioner certifying that you have a disability and that you meet the meaning of 'disabled child' within the meaning of Part 2.19 of the Social Security Act 1991 .

Relevant legislative provisions: Income Tax Assessment Act 1936 paragraph 102AC(2)(d)