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Edited version of private advice
Authorisation Number: 1052044460708
Date of advice: 18 October 2022
Ruling
Subject: Excepted person
Question
Are you an excepted person for the purposes of subsection 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes
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
Year ending 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
Your date of birth is XX and you are considered a minor.
You receive non-PP franked distributions from a trust which you report annually.
You provided a medical certificate from a qualified medical practitioner dated XX describing your condition and associated symptoms which require a regular regime of medications.
Your condition is such that you will likely need care and attention either permanently or for an extended period of time which meets the definition of 'disabled child' under the Social Security Act 1991.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 102AC(2)(d)
Reasons for decision
An 'excepted person' is defined in subsection 102AC(2) of the ITAA 1936. A person is an 'excepted person' when 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, and when the Commissioner is satisfied the minor was a person of that kind on the last day of the income year.
A disabled child within the meaning of the Social Security Act 1991 is defined as a person aged under 16 years 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 and suffer from a medical condition.
Your medical condition is such that you will likely need care and attention either permanently or for an extended period of time.
This meets the definition of 'disabled child' under the Social Security Act 1991.
The Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.