Private ruling: Excepted person
Date of advice: 27 April 2023
Published: 13 June 2023
Ruling period: 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 Person X an 'excepted person' for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. You have provided a medical certificate from a qualified medical practitioner certifying that Person X has a disability and that they meet the meaning of 'disabled child' within the meaning of Part 2.19 of the Social Security Act 1991 and will meet the definition of a disabled adult once they turn 16 years of age. Accordingly, the Commissioner is satisfied that Person X is an excepted person under section 102AC of the ITAA 1936.

Relevant facts and circumstances: Person X suffers from a permanent disability. A trust has been established for the primary purpose of providing for Person X. They are a named beneficiary of the trust. They are also a general beneficiary. You have provided a medical certificate from a qualified medical practitioner certifying that Person X has a disability and that they meet the meaning of 'disabled child' within the meaning of Part 2.19 of the Social Security Act 1991 and will meet the definition of a disabled adult once they turn 16 years of age.

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