Private ruling: Excepted person
Date of advice: 1 July 2022
Published: October 2022
Ruling period: Year ending 30 June 20XX | 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 subsection 102AC(2) 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 within the meaning of Part 2.19 of the Social Security Act 1991 on the last day of the income year. You have supplied a medical certificate from a medical practitioner certifying that you are suffering a disability permanently. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.

Relevant facts and circumstances: You have previously received a ruling in relation to this matter. Your date of birth is 11 October XXXX. You have provided a medical certificate from a qualified medical practitioner certifying that you have Autistic Spectrum Disorder. Your diagnosis has not changed since the previous ruling.

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