Private ruling: Excepted person
Date of advice: 24 March 2021
Published: June 2021
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | 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 subsection 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: You are under 18 years of age. You have provided a medical certificate from a qualified medical practitioner, certifying that you have a disability. The disability is a recognised disability as outlined in Schedule 3 of the 'List of Recognised Disabilities" of the Disability Care Load Assessment (Child) Determination 2010 made under section 38E of the Social Security Act 1991 . You have income in the 20XX -20XX financial year.

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