Private ruling: Excepted person
Date of advice: 3 June 2025
Published: 4 August 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: XX XXXX 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 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. A 'disabled child' and 'disabled adult' are defined in Part 2.19 of the Social Security Act 1991 (SSA 1991) as: '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. You have supplied a medical certificate from a qualified medical practitioner certifying that suffer from a permanent medical condition. You therefore meet the definition of a 'disabled child' under the SSA 1991. Upon turning 16, you will meet the definition of a 'disabled adult' under the SSA 1991. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.

Relevant facts and circumstances: On XX XXXX 20XX, you were born. You are currently younger than 16. On XX XXXX 20XX, you were diagnosed with autism spectrum disorder. On XX XXXX 20XX, you received a medical certificate from a qualified paediatrician stating your diagnosis and describing your condition as permanent and lifelong. Your condition is a recognised disability according to Social Policy Law. You meet the definition of a 'disabled child' under the Social Security Act 1991 . Your carers do not receive a carer allowance due to exceeding the income threshold. You currently do not receive trust distributions; however, you may receive them in the future.

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