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Edited version of your written advice
Authorisation Number: 1051424252789
Date of advice: 1 September 2018
Ruling
Subject: Income tax - excepted person
Question
Are you an excepted person for the purposes of paragraph 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes.
This ruling applies for the following periods
Year ended 30 June 2019
Year ending 30 June 2020
Year ending 30 June 2021
The scheme commences on
1 July 2018
Relevant facts
You are under 16 years old.
You have provided a medical certificate from a qualified medical practitioner certifying that you have a disability and that you meet the meaning of ‘disabled child’ within the meaning of Part 2.19 of the Social Security Act 1991.
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. If 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, then they are an excepted person under paragraph 102AC(2)(d) of the ITAA 1936.
A disabled child within the meaning of the Social Security Act 1991 is defined as 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.
You have supplied a medical certificate from a qualified medical practitioner certifying that you are a child under 16 years who is suffering a disability permanently or for an extended period of time.
The Commissioner is satisfied that you are an excepted person under the subsection 102AC(2) of the ITAA 1936.