Private ruling: Excepted person
Date of advice: 3 May 2023
Published: 19 June 2023
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

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. 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'. A person is an excepted person for the purposes of paragraph 102AC(2)(d) of the ITAA 1936 where the Commissioner has received a certificate issued by a qualified medical practitioner certifying that the minor is a disabled child or disabled adult within the meaning of Part 2.19 of the Social Security Act 1991 and the Commissioner is satisfied that the minor is such a person on the last day of the income year. You have supplied a medical certificate from a medical practitioner that meets the requirements of paragraph 102AC(2)(d) of the ITAA 1936. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is XX/XX/20XX. You will be less than 18 years of age on 30 June 20XX. You have supplied a medical certificate from a medical practitioner certifying that you meet the definition of a 'disabled adult' under Part 2.19 of the Social Security Act 1991 as you are a person aged 16 or more who has a disability and is likely to suffer from that disability permanently or for an extended period. It also states that you are likely to remain so as at 30 June 20XX.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 102AC