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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 51-42  Bonuses for early completion of an apprenticeship  

 View history reference

51-42(1)  

The bonus must be provided under a scheme provided by a State or Territory, and the scheme must be specified in the regulations for the purposes of this section.

51-42(2)  

The apprenticeship:


(a) must be for an occupation of a kind specified in the regulations; and


(b) must be completed within a time frame specified in the regulations for apprenticeships of that kind.


 



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