Private ruling: Excepted person status
Date of advice: 4 June 2020
Published: July 2020
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you an excepted person for the purposes of subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. Division 6AA of the ITAA 1936 imposes a higher rate of tax on 'eligible taxable income" derived by a person who is less than 18 years of age at the end of the year of income if they are not an "excepted person". An excepted person' is defined in subsection 102AC(2) of the ITAA 1936 when the Commissioner has received a certificate issued by a legally qualified medical practitioner certifying that the minor is a disabled adult within the meaning of Part 2.19 of the Social Security Act 1991 on the last day of the income year. You have supplied an appropriate medical certificate issued by a legally qualified medical practitioner. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) 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 and that you are likely to need care and attention either permanently or for an extended period and that you will meet the meaning of 'disabled adult' under the Social Security Act 1991 .

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