Private ruling: Section 100A
Date of advice: 9 February 2026
Published: 13 April 2026
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Does section 100A of the Income Tax Assessment Act 1936 (ITAA 1936) apply to a distribution from the Trust to a child under the age of 18 and under a legal disability? | A1: No. Section 100A of the ITAA 1936 only applies to beneficiaries of a trust estate that are not under any legally disability. As the potential beneficiary is under 18 and under a legal disability section 100A will not apply to distributions to them.

Relevant facts and circumstances: You are a discretionary trust. Individual A and Individual C are potential beneficiaries of the Trust. Their child, Individual C is also a potential beneficiary of the Trust. Individual C is under the age of 18 and is under a legal disability. It is intended for money to be distributed to Individual C. A bank account has been created for Individual C and moneys distributed to them would go towards things attributed to them alone. Additional money would be invested under their name to help set them up later in life.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 100A