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Edited version of private advice
Authorisation Number: 1052001861423
Date of advice: 5 July 2022
Ruling
Subject: 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.
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'.
A person is an excepted person for the purposes of subsection 102AC(2) of the ITAA 1936 where 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.
You have supplied a medical certificate from a medical practitioner certifying that you are suffering a disability permanently. The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) 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 commenced on:
1 July 20XX
Relevant facts and circumstances
You have previously received a ruling in relation to this matter.
Your date of birth is 11 July XXXX.
You have provided a medical certificate from a qualified medical practitioner certifying that you have Autistic Spectrum Disorder.
Your diagnosis has not changed since the previous ruling.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 102AC(2)