Private ruling: Income - excepted person
Published: November 2013
Ruling period: Year ending 30 June 2013 | Year ending 30 June 2014 | Year ending 30 June 2015 | Year ending 30 June 2016 | Year ending 30 June 2017 | Year ending 30 June 2018
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you an 'excepted person' for the purposes of Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes

Relevant facts and circumstances: You are under 16 years of age. You have provided a certificate from a qualified medical practitioner certifying that you have a permanent disability.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 102AC(2) | Social Security Act 1991 section 952

Reasons for decision: Summary: 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 to include when the Commissioner has received a certificate issued by a qualified medical practitioner certifying that the minor is a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 on the last day of the income year. The definition of a disabled child in section 952 of the Social Security Act 1991 is a person aged under 16 who has a physical, intellectual or psychiatric disability and is likely to suffer from that disability permanently or for an extended period of time. In your case, you are under 16 years of age and you have supplied a certificate from a qualified medical practitioner certifying that you have a permanent disability. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.