| Disclaimer You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1052181048815
Date of advice: 16 October 2023
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 ended 30 June 20XX
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
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
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 2020
Relevant facts and circumstances
Your date of birth is DD MM YYYY, and you are considered a minor.
You will be receiving distributions from a trust which you will be reporting annually on your income tax return.
You provided a medical certificate from a qualified medical practitioner dated in late 20XX describing your condition and associated symptoms which require a regular regime of medical and social support.
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 Income Tax Assessment Act 1936 (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 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.
As such, the Commissioner is satisfied that you are an excepted person under subsection 102AC(2) of the ITAA 1936.