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Edited version of private advice
Authorisation Number: 1052253878556
Date of advice: 21 May 2024
Ruling
Subject: Excepted person - minor
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.
You are a minor. The Commissioner has been provided with a medical certificate issued by a legally qualified medical practitioner stating you have a lifelong permanent disorder. This disorder is recognised by the Department of Social Services as a disability. Therefore, you are an excepted person in accordance with paragraph 102AC(2)(d) 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
Year ending 30 June 20XX
The scheme commenced on:
XX XX 20XX
Relevant facts and circumstances
You were born on XX XX 20XX.
A medical certificate has been provided from a legally qualified medical practitioner stating that you have a lifelong permanent disorder.
The disorder which you suffer from is recognised as a disability by the Department of Social Services.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 102AC(2)
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