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Edited version of private advice
Authorisation Number: 1052347896062
Date of advice: 14 January 2025
Ruling
Subject: Income - excepted person
Question 1
Are you an excepted person for the purposes of subsection 102AC(2)(d) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer 1
Yes.
The Commissioner is satisfied that you are an excepted person under subsection 102AC(2)(d) of the ITAA 1936.
This ruling applies for the following period:
Year ended 30 June 20xx
The scheme commenced on:
1 July 20xx
Relevant facts and circumstances
Your date of birth is xx xx 20xx.
You have provided a medical certificate from a qualified medical practitioner certifying that on xx xx 20xx you were diagnosed with xx xx xx. Therefore, you will meet the meaning of 'disabled child' under the Social Security Act 1991.
Relevant legislative provisions
Income Tax Assessment Act 1936, subsection 102AC(2)