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Edited version of private ruling
Authorisation Number: 1011781888505
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Ruling
Subject: Determination of disabled minor under Section 102AC(2)(d)(i) of the ITAA 1936
Question 1
Should Section 102AC(2)(d)(i) of the Income Tax Assessment Act 1936 (ITAA 1936) apply to the minor and give him the status of a disabled minor?
Answer
Yes
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
The minor was born in early 2001.
The minor's doctor has produced a letter with an opinion that the minor is permanently disabled with a diagnosis of a medical condition. The minor's doctor's opinion is supported by opinions from two other doctors.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 102AC(2)(d)(i)
Income Tax Assessment Act 1936 Div 6 AA
Reasons for decision
These reasons for decision accompany the Notice of private ruling.
While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision.
Summary
Section 102AC(2)(d)(i) of the ITAA 1936 applies to the minor and will give him the status of a disabled minor
Detailed reasoning
The minor was born in 2001 and consequently at the time of the application of the private ruling, would be nearly ten years of age. Therefore, he is a minor and would normally be subject to the special rules of Div 6 AA of the ITAA 1936.
However, Section 102AC(2)(d)(i) of the ITAA 1936 allows for exemption where the minor is disabled and the commissioner has been satisfied that his medical condition warrants the operation of this section. In this case, the information supplied from his doctor indicates that the minor is indeed disabled, and therefore Section 102AC(2)(d)(i) of the ITAA 1936 should apply.