Private ruling: Excepted person - minor
Date of advice: 21 May 2024
Published: 1 July 2024
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: XX XX 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. You are a minor. The Commissioner has been provided with a medical certificate issued by a legally qualified medical practitioner stating you have a lifelong permanent disorder. This disorder is recognised by the Department of Social Services as a disability. Therefore, you are an excepted person in accordance with paragraph 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: You were born on XX XX 20XX. A medical certificate has been provided from a legally qualified medical practitioner stating that you have a lifelong permanent disorder. The disorder which you suffer from is recognised as a disability by the Department of Social Services.

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