Private ruling: Excepted person
Date of advice: 12 December 2018
Published: April 2019
Ruling period: Ending 30 June 2019 to 30 June 2021
Date scheme commenced: 1 July 2018

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 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”. An excepted person’ is defined in subsection 102AC(2) of the ITAA 1936 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 on the last day of the income year. You have supplied a medical certificate from a medical practitioner certifying that you are a child under 16 years who is suffering a disability permanently. The Commissioner is satisfied that you are an excepted person under subsection 102AC (2) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is October 20XX. Your parents have been receiving a carers allowance since you were diagnosed. Due to new legislation your parents will stop receiving the carer’s allowance. You have provided a medical certificate from a qualified medical practitioner certifying your condition.

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