A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 51 - Exempt amounts    View history reference

SECTION 51-40  

51-40  Payments to a secondary student  

 [No equivalent]
The following payments made to or on behalf of a student are not exempt from income tax under item 2.1B of the table in section 51-10:


(a) a *Commonwealth education or training payment;


(b) an education entry payment under Part 2.13A of the Social Security Act 1991.

Note:

The whole or part of a Commonwealth education or training payment may be exempt under Subdivision 52-E or 52-F.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page