Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102ac:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AC (pt 1/3)
Character Range: 787542–789967

102AC  Persons to whom Division applies
 (1) For the purposes of this Division, a person is a prescribed person in relation to a year of income if:
 (a) the person is less than 18 years of age on the last day of the year of income; and
 (b) the person is not an excepted person in relation to the year of income.
 (2) Subject to this section, a person (in this subsection referred to as the minor) is an excepted person in relation to a year of income for the purposes of this Division if, and only if:
 (b) the minor was engaged in a full‑time occupation on the last day of the year of income;
 (c) the minor is a person:
 (i) in respect of whom a carer allowance under the Social Security Act 1991 was payable in respect of a period that included the last day of the year of income; or
 (ii) to whom a disability support pension under that Act was payable in respect of a period that included the last day of the year of income; or
 (d) the Commissioner:
 (i) has received a certificate issued by a legally qualified medical practitioner certifying that the minor is:
 (A) a disabled child, or a disabled adult, within the meaning of Part 2.19 of the Social Security Act 1991; or
 (B) a person who has a continuing inability to work within the meaning of Part 2.3 of the  Social Security Act 1991 or is permanently blind; and
 (ii) is satisfied that, on the last day of the year of income, the minor was a person of the kind mentioned in sub‑subparagraph (i)(A) or (B);
 (da) the minor is the principal beneficiary of a special disability trust;
 (e) a double orphan pension was payable in respect of the minor under the Social Security Act 1991 in respect of a period that included the last day of the year of income;
 (f) but for section 1003 of the Social Security Act 1991, a double orphan pension would have been payable in respect of the minor under that Act in respect of a period that included the last day of the year of income; or
 (g) the Commissioner:
 (i) has received a certificate issued by a legally qualified medical practitioner certifying that the minor is a person who, by reason of a permanent disability, is unlikely to be able to engage in a full‑time occupation; and
 (ii) is satisfied that, on the last day of the year of income, the minor was such a person.
 (3) Where:
 (a) a double orphan pension was payable, or would, but for section 1003 of the Social Security Act 1991, have been payable, in