Private ruling: Excepted person - minor
Date of advice: 4 June 2026
Published: 17 August 2026
Ruling period: Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Is person A an excepted person according to paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) ? | A1: Yes.

Relevant facts and circumstances: Person A was born on DD MM 20YY. They are a minor. On DD MM 20YY, person A's paediatrician, issued a letter to person A's family stating that they are being treated for a permanent medical disability.

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

Reasons for decision: Summary: Yes, person A is an excepted person according to paragraph 102AC(2)(d) of the ITAA 1936. | Detailed Reasoning - Detailed reasoning: 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 (SSA 1991) 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 within the meaning of the Social Security Act 1991 is defined as 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 of time. You have supplied a medical certificate from a qualified medical practitioner certifying that you are a child under 16 years who is suffering a disability permanently, or for an extended period of time. The Commissioner is satisfied that person A is an excepted person under subsection 102AC(2) of the ITAA 1936.

Question: Is person A an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) ?