Private ruling: Medicare levy - excepted person
Date of advice: 14 November 2023
Published: 8 January 2024
Ruling period: 30 June 2024
Date scheme commenced: 1 July 2023

Ruling: Q1: Are you an excepted person for the purposes of subsection 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: Yes. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2)(d) of the ITAA 1936.

Relevant facts and circumstances: Your date of birth is XX XX 20XX. You have provided a medical certificate from a qualified medical practitioner certifying that on XX XX 20XX you were diagnosed with condition XXXX and condition XXXX. Therefore, you will meet the meaning of 'disabled adult' under the Social Security Act 1991 .

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