| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 2935010826288
Date of advice: 22 June 2018
Ruling
Subject: Excepted person
Question
Are you an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes, you are an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)
This ruling applies for the following periods:
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
The scheme commenced on:
1 July 20xx
Relevant facts and circumstances
You are less than 16 years of age.
You have supplied a medical certificate issued by a qualified medical practitioner certifying that you are a disabled child within the meaning of Part 2.19 of the Social Security Act 1991.
Relevant Legislation:
Income Tax Assessment Act 1936 Subsection 102AC(2)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
