Private ruling: Excepted Person
Date of advice: 18 August 2025
Published: 27 October 2025
Ruling period: 1 July 20XX to 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the minor beneficiary who has been diagnosed with a permanent disability an "excepted person" for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)and to receive distributions? | A1: Yes. You have supplied a medical certificate from a paediatrician certifying that Person A (minor beneficiary), a child under 16 years, is suffering from a permanent disability within the meaning of Part 2.19 of the Social Security Act 1991 . Accordingly, the Commissioner is satisfied that the minor beneficiary is an excepted person under section 102AC of the ITAA 1936.

Relevant facts and circumstances: The Family Trust is a discretionary Trust established in August 20XX. Person A was born on XX XX 20XX and is a beneficiary of the trust. The trustees of the trust wish to make distributions to Person A. A qualified medical practitioner, specifically a Paediatrician, has supplied a letter dated XX XX 20XX certifying Person A is suffering a disability within the meaning of Part 2.19 of the Social Security Act 1991 . The Paediatrician has been treating Person A since XX XX 20XX and diagnosed Person A with a permanent disability on XX XX 20XX.

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