Private ruling: Excepted person
Date of advice: 16 June 2022
Published: September 2022
Ruling period: 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: Is the minor beneficiary who has been diagnosed with Autism Spectrum Disorder (ASD) an "excepted person" for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. You have supplied a medical certificate from a qualified medical practitioner certifying that the minor beneficiary, a child under 16 years, is suffering a permanent disability within the meaning of Part 2.19 of the Social Security Act 1991 . Accordingly, the Commissioner is satisfied that the minor beneficiary is an excepted person under section 102AC of the ITAA 1936.

Relevant facts and circumstances: The Family Trust (trust) is a discretionary trust. Person A, who is a minor, was born in 20XX and is a beneficiary of the trust. Person A suffers from a permanent disability. The trustees of the trust wish to make a distribution to Person A. A general practitioner has supplied a letter in 20XX which states Person A qualifies as a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 . A paediatrician has supplied a letter in 20XX which confirms that Person A has a has a permanent disability with the meaning of the Social Security Act 1991 .

Relevant legislative provisions: Section 102AC of the Income Tax Assessment Act 1936