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 52 - Certain pensions, benefits and allowances are exempt from income tax    View history reference

Subdivision 52-F - Exemption of Commonwealth education or training payments  

SECTION 52-145  Meaning of Commonwealth education or training payment  

 [No equivalent]

52-145(1)  

A Commonwealth education or training payment is a payment by the Commonwealth, or in connection with a payment by the Commonwealth, of an allowance or reimbursement:


(a) to or on behalf of a participant in a *Commonwealth labour market program; or


(b) to or on behalf of a student under:

(i) the scheme known as ABSTUDY; or

(ii) the scheme known as the Assistance for Isolated Children Scheme; or

(iii) the scheme known as the Veterans' Children Education Scheme; or

(iiia) the scheme under section 258 of the Military Rehabilitation and Compensation Act 2004 to provide education and training; or

(iv) the scheme known as youth allowance; or

(v) the scheme known as austudy payment;
in respect of a period commencing at a time when the student was at least 16 years old.
 View history reference

52-145(2)  

A Commonwealth labour market program is a program administered by the Commonwealth under which:


(a) unemployed persons are given training in skills to improve their employment prospects; or


(b) unemployed persons are assisted in obtaining employment or to become self-employed; or


(c) employed persons are given training in skills and other assistance to aid them in continuing to be employed by their current employer or in obtaining other employment.


 



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