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Edited version of private advice
Authorisation Number: 1052404297945
Date of advice: 03 June 2025
Ruling
Subject: Excepted person
Question 1
Are you an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer 1
Yes
An 'excepted person' is defined in subsection 102AC(2) of the ITAA 1936 which lists several ways a minor can be an 'excepted person'.
Under paragraph 102AC(2)(d) of the ITAA 1936, a minor will be an 'excepted person' in relation to a year of income if the Commissioner:
• has received a certificate issued by a legally qualified medical practitioner certifying that the minor is:
- a disabled child, or a disabled adult, within the meaning of Part 2.19 of the Social Security Act 1991 or
- 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
• is satisfied that, on the last day of the year of income, the minor was a person of the kind mentioned in the paragraph above.
A 'disabled child' and 'disabled adult' are defined in Part 2.19 of the Social Security Act 1991 (SSA 1991) as:
'disabled child' means a person aged under 16 who:
• has a physical, intellectual, or psychiatric disability and
• is likely to suffer from that disability permanently or for an extended period.
'disabled adult' means a person aged 16 or more who:
• has a physical, intellectual, or psychiatric disability and
• is likely to suffer from that disability permanently or for an extended period.
You have supplied a medical certificate from a qualified medical practitioner certifying that suffer from a permanent medical condition.
You therefore meet the definition of a 'disabled child' under the SSA 1991.
Upon turning 16, you will meet the definition of a 'disabled adult' under the SSA 1991.
The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commenced on:
XX XXXX 20XX
Relevant facts and circumstances
On XX XXXX 20XX, you were born.
You are currently younger than 16.
On XX XXXX 20XX, you were diagnosed with autism spectrum disorder.
On XX XXXX 20XX, you received a medical certificate from a qualified paediatrician stating your diagnosis and describing your condition as permanent and lifelong.
Your condition is a recognised disability according to Social Policy Law.
You meet the definition of a 'disabled child' under the Social Security Act 1991.
Your carers do not receive a carer allowance due to exceeding the income threshold.
You currently do not receive trust distributions; however, you may receive them in the future.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 102AC(2)(d)
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