Private ruling: Excepted person
Date of advice: 9 December 2025
Published: 2 February 2026
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: XX XXXX 20XX

Ruling: Q1: Is Person A an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: No.

Relevant facts and circumstances: The Trust is an Australian resident discretionary trust. The primary beneficiaries of the Trust are the parents of Person A. On XX XXXX 20XX, Person A was born. Person A is an eligible beneficiary per the trust deed as they are a child of the primary beneficiaries. Person A received a 'preliminary diagnosis' of Autism from their paediatrician but was not been formally diagnosed. In XXXX 20XX, Person A received a psychological assessment report from a psychologist stating that based on the current assessment, observations, and information provided by Person A's parents and teacher, that Person A had met the DSM-5-TR criteria for autism spectrum disorder. The assessment report included a recommendation for consultation with Person A's paediatrician to review the provided diagnosis for ongoing care and support. Person A has not received a reviewed diagnosis from a legal qualified medical practitioner at this stage. The primary beneficiaries do not receive carers allowance.

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

Reasons for decision: Summary: An 'excepted person' is defined in subsection 102AC(2) of the ITAA 1936 which lists several ways a minor can be an 'excepted person'. Under paragraph 102AC(2)(d) of the ITAA 1936, a minor will be an 'excepted person' in relation to a year of income if the Commissioner: • has received a certificate issued by a legally qualified medical practitioner certifying that the minor is: - a disabled child, or a disabled adult, within the meaning of Part 2.19 of the Social Security Act 1991 or - a person who has a continuing inability to work within the meaning of Part 2.3 of the Social Security Act 1991 or is permanently blind and • is satisfied that, on the last day of the year of income, the minor was a person of the kind mentioned in the paragraph above. 'disabled child' and 'disabled adult' are defined in Part 2.19 of the Social Security Act 1991 (SSA 1991). "disabled child" means 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. "disabled adult" means a person aged 16 or more who: • has a physical, intellectual, or psychiatric disability and - is likely to suffer from that disability permanently or for an extended period. ATO Interpretative Decision ATO ID 2015/11 provides the Commissioner's opinion of who can be considered 'legally qualified medical practitioners'. The Commissioner considers that in this context the term 'legally qualified medical practitioners' should be construed as referring to those who are legally qualified under the relevant legislation to practice medicine in Australia: see Re VBI and Federal Commissioner of Taxation (Case 9/2005) [2005] AATA 683; 2005 ATC 193; (2005) 52 ATR 1197 at ATC 196. The relevant law governing who is qualified to practice medicine in Australia is the Health Practitioner Regulation National Law (the National Law) in force in each state and territory of Australia. Section 5 of the National Law defines the term 'medical practitioner' as follows: medical practitioner means a person who is registered under this Law in the medical profession. The medical profession is but one health profession recognised under the National Law. Other health professions include Chinese medicine, chiropractic, dental, nursing and midwifery, pharmacy and psychology. Section 113 of the National Law states that; a person must not use a title of a health profession unless they are registered in that profession. Only members of the medical profession can use the title of medical practitioner. A psychologist is not considered a legally qualified medical practitioner. You have not supplied a medical certificate from a legally qualified medical practitioner certifying that suffer from a permanent medical condition. You therefore do not meet the definition of a 'disabled child' under the SSA 1991. The Commissioner is not satisfied that you are an excepted person under paragraph 102AC(2)(d) of the ITAA 1936.