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Edited version of private advice

Authorisation Number: 1052112587110

Date of advice: 27 April 2023

Ruling

Subject: Excepted person

Question

Is Person X an 'excepted person' for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)?

Answer

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.

This ruling applies for the following periods:

Year ending 30 June 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commenced on:

1 July 20XX

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)


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