Private ruling: Excepted person
Date of advice: 7 August 2025
Published: 13 October 2025
Ruling period: Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX | Year ended XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Are you an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. You're an excepted person if at the end of an income year you were disabled and likely to suffer from that disability permanently or for an extended period. Paragraph 102AC(2)(d) of the ITAA 1936 provides a minor is an excepted person where 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 • is satisfied that the minor is such a person on the last day of the income year. We received a medical certificate from your doctor that meets the requirements of paragraph 102AC(2)(d) of the ITAA 1936. We are satisfied that you are an excepted person.

Relevant facts and circumstances: Your date of birth is XX XXX 20XX. You are under the age of 18 years. You will receive trust distributions in each year from the 20XX-XX to the 20XX-XX income year inclusive. You provided a report from your specialist dated XX XXX 20XX. Your specialist detailed your condition and associated symptoms which require regular ongoing medical support. You provided a medical certificate from your doctor dated XX XXX 20XX. Your doctor advised that you are disabled and likely to suffer from that disability permanently or for an extended period. They certified that you are a disabled child within the meaning of Part 2.19 of the Social Security Act 1991. Your doctor based the assessment on the Disability Care Load Assessment (Child) Determination 20XX. You provided a review from your specialist dated XX XXX 20XX. Your specialist detailed your progress and that you still require ongoing medical and social support.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 102AC | Income Tax Assessment Act 1936 Division 6AA | Social Security Act 1991 Part 2.19