Private ruling: Income - excepted person
Date of advice: 23 March 2026
Published: 11 May 2026
Ruling period: Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

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 under subsection 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is DD MM 20YY. You have provided a medical certificate from a qualified medical practitioner dated DD MM 20YY certifying you have XX XX XX. The disability is permanent. XX XX XX 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 . Therefore, you meet the meaning of 'disabled child' under the Social Security Act 1991 .

Relevant legislative provisions: Income Tax Assessment Act 1936 , subsection 102AC(2)