Private ruling: Income - excepted person
Date of advice: 14 January 2025
Published: 10 March 2025
Ruling period: 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)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is xx xx 20xx. You have provided a medical certificate from a qualified medical practitioner certifying that on xx xx 20xx you were diagnosed with xx xx xx. Therefore, you will meet the meaning of 'disabled child' under the Social Security Act 1991 .

Relevant legislative provisions: Income Tax Assessment Act 1936 , subsection 102AC(2)