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Edited version of your written advice
Authorisation Number: 2935010826288
Date of advice: 22 June 2018
Ruling
Subject: Excepted person
Question
Are you an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes, you are an excepted person for the purposes of Subsection 102AC(2) of the Income Tax Assessment Act 1936 (ITAA 1936)
This ruling applies for the following periods:
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
Year ended 30 June 20xx
The scheme commenced on:
1 July 20xx
Relevant facts and circumstances
You are less than 16 years of age.
You have supplied a medical certificate issued by a qualified medical practitioner certifying that you are a disabled child within the meaning of Part 2.19 of the Social Security Act 1991.
Relevant Legislation:
Income Tax Assessment Act 1936 Subsection 102AC(2)