Private ruling: Determination of disabled minor under Section 102AC(2)(d)(i) of the ITAA 1936

Ruling: Q1: Should Section 102AC(2)(d)(i) of the Income Tax Assessment Act 1936 (ITAA 1936) apply to the minor and give him the status of a disabled minor? | A1: 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. The minor was born in early 2001. The minor's doctor has produced a letter with an opinion that the minor is permanently disabled with a diagnosis of a medical condition. The minor's doctor's opinion is supported by opinions from two other doctors.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 102AC(2)(d)(i) Income Tax Assessment Act 1936 Div 6 AA

Reasons for decision: Summary: While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision. Section 102AC(2)(d)(i) of the ITAA 1936 applies to the minor and will give him the status of a disabled minor | Detailed Reasoning - Detailed reasoning: The minor was born in 2001 and consequently at the time of the application of the private ruling, would be nearly ten years of age. Therefore, he is a minor and would normally be subject to the special rules of Div 6 AA of the ITAA 1936. However, Section 102AC(2)(d)(i) of the ITAA 1936 allows for exemption where the minor is disabled and the commissioner has been satisfied that his medical condition warrants the operation of this section. In this case, the information supplied from his doctor indicates that the minor is indeed disabled, and therefore Section 102AC(2)(d)(i) of the ITAA 1936 should apply.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns. | Reasons for decision: These reasons for decision accompany the Notice of private ruling .