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Edited version of private advice
Authorisation Number: 1052015557325
Date of advice: 5 August 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. The Commissioner is satisfied that you are an excepted person as defined in paragraph 102AC(2)(d) 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
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
Your date of birth is April 20XX and are a minor.
You were diagnosed with a specified condition.
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.
Relevant legislative provisions
Income Tax Assessment Act 1936 paragraph 102AC(2)(d)