Private ruling: Excepted person
Date of advice: 28 August 2025
Published: 27 October 2025
Ruling period: Year ended DD MM 20XX | Year ending DD MM 20XX | Year ending DD MM 20XX | Year ending DD MM 20XX
Date scheme commenced: DDMM20XX

Ruling: Q1: Are you an excepted person for the purposes pf paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. Division 6AA of the ITAA 1936 imposes a higher rate of tax on 'eligible taxable income' derived by a person who is less than 18 years of age at the end of the year of income if they are not an 'excepted person'. A person is an excepted person for the purposes of paragraph 102AC(2)(d) of the ITAA 1936 where the Commissioner has received a certificate issued by a qualified medical practitioner certifying that the minor is a disabled child, or disabled adult with the meaning of Part 2.19 of the Social Security Act 1991 and the Commissioner is satisfied that the minor is such a person on the last day of the income year. A medical certificate has been supplied from a qualified medical practitioner that meets the requirements of paragraph 102AC(2)(d) of the ITAA 1936. The Commissioner is satisfied that you are an excepted person under paragraph 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is DD MM YY and you are currently XX years old. You are a minor as you will be under the age of 18 years at the end of the DDMMYY, 20XX, 20XX, and 20XX income years. You will be in receipt of distributions from a trust from the 20XX-XX income year, which you will be reporting annually in your income tax return. You provided a report of a medical assessment conducted on DD MM YY that details your condition and ongoing treatment requirements. You provided a medical certificate, dated DD MM YY, from your GP that confirms you meet certain requirements of an excepted person

Relevant legislative provisions: Income Tax Assessment Act 1936 section 102AC