Private ruling: Income - excepted person
Date of advice: 11 April 2025
Published: 23 June 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | 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 subsection 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is DD MM 20XX. You have provided a medical certificate from a qualified medical practitioner certifying that on DD MM 20XX you were diagnosed with XX XX XX which is a permanent and lifelong disability. Therefore, you will meet the meaning of 'disabled child' under the Social Security Act 1991 .

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