Private ruling: Excepted person
Date of advice: 24 July 2020
Published: August 2020
Ruling period: Year ended 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024
Date scheme commenced: 1 July 2019

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: You are under 18 years old. You have provided a medical certificate from a qualified medical practitioner, certifying that you have a disability. The disability is a recognised Disabilities 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.

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