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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This edited version has been archived due to the length of time since original publication.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: 1012996450847

Date of advice: 12 April 2016

Ruling

Subject: Income - Exempted Person Under Disability

Question and answer:

Are you an excepted person under Subsection 102AC(2) of the Income Assessment Act 1936?

Yes

This ruling applies for the following periods

Year ending 30 June 2015

Year ending 30 June 2016

Year ending 30 June 2017

The scheme commenced on:

1 July 2014

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.

You are a person with an intellectual and possibly psychiatric disability.

You require constant care and attention from a carer and this is likely to continue into the foreseeable future.

You provided a medical certificate from a qualified medical practitioner that verifies this information.

Relevant legislative provisions

Income Tax Assessment Act 1936 Section 102AC

Social Security Act 1991

Reasons for decision

Paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) states someone is considered an excepted person if:

The Commissioner:

    i. has received a certificate issued by a legally qualified medical practitioner certifying that the minor is:

        A. a disabled child, or a disabled adult, within the meaning of Part 2.19 of the Social Security Act 1991; or

        B. 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

    ii. is satisfied that, on the last day of the year of income, the minor was a person of the kind mentioned in sub-subparagraph (i)(A) or (B);

You have provided a certificate from a qualified medical practitioner certifying that you meet the definition of the Social Security Act 1991 for a disabled child and thus meet the requirements of Section 102AC(2) of the ITAA 1936.

Therefore, you are an excepted person.


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