Private ruling: Income - Exempted Person Under Disability
Date of advice: 12 April 2016
Published: June 2016
Ruling period: Year ending 30 June 2015 | Year ending 30 June 2016 | Year ending 30 June 2017
Date scheme commenced: 1 July 2014

Ruling: Question and answer: | Are you an excepted person under Subsection 102AC(2) of the Income Assessment Act 1936 ? | Yes

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are a person with an intellectual and possibly psychiatric disability. You require constant care and attention from a carer and this is likely to continue into the foreseeable future. You provided a medical certificate from a qualified medical practitioner that verifies this information.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 102AC | Social Security Act 1991

Reasons for decision: Summary: Paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) states someone is considered an excepted person if: The Commissioner: i. has received a certificate issued by a legally qualified medical practitioner certifying that the minor is: A. a disabled child, or a disabled adult, within the meaning of Part 2.19 of the Social Security Act 1991 ; or B. a person who has a continuing inability to work within the meaning of Part 2.3 of the Social Security Act 1991 or is permanently blind; and ii. is satisfied that, on the last day of the year of income, the minor was a person of the kind mentioned in sub-subparagraph (i)(A) or (B); You have provided a certificate from a qualified medical practitioner certifying that you meet the definition of the Social Security Act 1991 for a disabled child and thus meet the requirements of Section 102AC(2) of the ITAA 1936. Therefore, you are an excepted person.