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Edited version of private advice
Authorisation Number: 1051994699132
Date of advice: 16 June 2022
Ruling
Subject: Excepted person
Question
Is the minor beneficiary who has been diagnosed with Autism Spectrum Disorder (ASD) an "excepted person" for the purpose of section 102AC of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes. You have supplied a medical certificate from a qualified medical practitioner certifying that the minor beneficiary, a child under 16 years, is suffering a permanent disability within the meaning of Part 2.19 of the Social Security Act 1991. Accordingly, the Commissioner is satisfied that the minor beneficiary is an excepted person under section 102AC of the ITAA 1936.
This ruling applies for the following periods:
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 Family Trust (trust) is a discretionary trust.
Person A, who is a minor, was born in 20XX and is a beneficiary of the trust.
Person A suffers from a permanent disability.
The trustees of the trust wish to make a distribution to Person A.
A general practitioner has supplied a letter in 20XX which states Person A qualifies as a disabled child within the meaning of Part 2.19 of the Social Security Act 1991.
A paediatrician has supplied a letter in 20XX which confirms that Person A has a has a permanent disability with the meaning of the Social Security Act 1991.
Relevant legislative provisions
Section 102AC of the Income Tax Assessment Act 1936