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Edited version of your written advice
Authorisation Number: 1051433411689
Date of advice: 25 September 2018
Ruling
Subject: Excepted person – minor
Question
Is X an excepted person for the purposes of Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes
X is an excepted person as a legally qualified medical practitioner has issued a certificate certifying that he is a disabled child within the meaning of Part 2.19 of the Social Security Act 1991.
This ruling applies for the following periods:
Year ended 30 June 20xx
Year ending 30 June 20xx
Year ending 30 June 20xx
Year ending 30 June 20xx
Year ending 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
The Trustee of the Family trust wishes to make distributions to X.
X is a disabled minor beneficiary who has a permanent chronic physical disability.
The trustee now wishes to assist with the life long and expensive costs associated with the ongoing care and maintenance for X’s wellbeing.
X meets the definition of a disabled child under the Social Security Act 1991 as per a letter from their paediatrician.
Relevant legislative provisions
Income Tax Assessment Act 1936 Division 6AA
Income Tax Assessment Act 1936 subsection 102AC(2)