Private ruling: Excepted person
Date of advice: 22 June 2018
Published: September 2018
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx | Year ended 30 June 20xx | Year ended 30 June 20xx | Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes, you are an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)

Relevant facts and circumstances: You are less than 16 years of age. You have supplied a medical certificate issued by a qualified medical practitioner certifying that you are a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 . Relevant Legislation: Income Tax Assessment Act 1936 Subsection 102AC(2)