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Edited version of your private ruling
Authorisation Number: 1012554405162
Ruling
Subject: Income - excepted person
Question
Are you an 'excepted person' for the purposes of Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes
This ruling applies for the following periods:
Year ending 30 June 2013
Year ending 30 June 2014
Year ending 30 June 2015
Year ending 30 June 2016
Year ending 30 June 2017
Year ending 30 June 2018
The scheme commences on:
1 July 2012
Relevant facts and circumstances
You are under 16 years of age.
You have provided a certificate from a qualified medical practitioner certifying that you have a permanent disability.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 102AC(2)
Social Security Act 1991 section 952
Reasons for decision
Division 6AA of the ITAA 1936 imposes a higher rate of tax on 'eligible taxable income' derived by a person who is less than 18 years of age at the end of the year of income if they are not an 'excepted person'.
An 'excepted person' is defined in subsection 102AC(2) of the ITAA 1936 to include when the Commissioner has received a certificate issued by a qualified medical practitioner certifying that the minor is a disabled child within the meaning of Part 2.19 of the Social Security Act 1991 on the last day of the income year.
The definition of a disabled child in section 952 of the Social Security Act 1991 is 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 of time.
In your case, you are under 16 years of age and you have supplied a certificate from a qualified medical practitioner certifying that you have a permanent disability. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.