Private ruling: Excepted person – minor
Date of advice: 25 September 2018
Published: November 2018
Ruling period: Year ended 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: Is X an excepted person for the purposes of Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes X is an excepted person as a legally qualified medical practitioner has issued a certificate certifying that he is a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 .

Relevant facts and circumstances: The Trustee of the Family trust wishes to make distributions to X. X is a disabled minor beneficiary who has a permanent chronic physical disability. The trustee now wishes to assist with the life long and expensive costs associated with the ongoing care and maintenance for X’s wellbeing. X meets the definition of a disabled child under the Social Security Act 1991 as per a letter from their paediatrician.

Relevant legislative provisions: Income Tax Assessment Act 1936 Division 6AA | Income Tax Assessment Act 1936 subsection 102AC(2)