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Edited version of private advice
Authorisation Number: 1051724983574
Date of advice: 24 July 2020
Ruling
Subject: Excepted person
Question
Are you an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes. The Commissioner is satisfied that you are an excepted person as defined in paragraph 102AC (2)(d) of the ITAA 1936.
This ruling applies for the following periods:
Year ended 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
Year ending 30 June 2024
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You are under 18 years old.
You have provided a medical certificate from a qualified medical practitioner, certifying that you have a disability.
The disability is a recognised Disabilities as outlined in Schedule 3 of the 'List of Recognised Disabilities" of the Disability Care Load Assessment (Child) Determination 2010 made under section 38E of the Social Security Act 1991.
Relevant legislative provisions
Income Tax Assessment Act 1936 Paragraph 102AC (2)(d)
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