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Edited version of private advice
Authorisation Number: 1052126008575
Date of advice: 8 June 2023
Ruling
Subject: Excepted person
Question
Is Person A who has been diagnosed with a permanent disability 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 Person A, 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 Person A is an excepted person under section 102AC of the ITAA 1936.
This ruling applies for the following periods:
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
Financial Year ending 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
Person A was born on XX January 20YY and is a minor.
Person A suffers from a permanent disability.
A paediatrician has supplied a letter dated XX April 20YY which states Person A qualifies as a disabled child within the meaning of Part 2.19 of the Social Security Act 1991.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 102AC