Private ruling: Excepted person
Date of advice: 18 October 2022
Published: 9 January 2023
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

Relevant facts and circumstances: Your date of birth is XX and you are considered a minor. You receive non-PP franked distributions from a trust which you report annually. You provided a medical certificate from a qualified medical practitioner dated XX describing your condition and associated symptoms which require a regular regime of medications. Your condition is such that you will likely need care and attention either permanently or for an extended period of time which meets the definition of 'disabled child' under the Social Security Act 1991 .

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

Reasons for decision: Summary: An 'excepted person' is defined in subsection 102AC(2) of the ITAA 1936. A person is an 'excepted person' when the Commissioner has received a certificate issued by a qualified medical practitioner certifying that the minor is a disabled child within the meaning of Part 2.19 of the Social Security Act 1991, and when the Commissioner is satisfied the minor was a person of that kind on the last day of the income year. A disabled child within the meaning of the Social Security Act 1991 is defined as a person aged under 16 years 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 and suffer from a medical condition. Your medical condition is such that you will likely need care and attention either permanently or for an extended period of time. This meets the definition of 'disabled child' under the Social Security Act 1991 . The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.