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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 51-10  Education and training  

 View history reference ITAA 36


Education and training
ItemIf you are:... the following amounts are exempt from income tax:... subject to these exceptions and special conditions:
 2.1Aa full-time student at a school, college or universitya scholarship, bursary, educational allowance or educational assistancesee section 51-35
...........
 2.1B(a)a student; ora payment under a Commonwealth scheme for assistance of:see section 51-40
 (b)a recipient of a payment in respect of a student(a)secondary education; or 
   (b)the education of isolated children 
...........
2.1a recipient of a grant made by the Australian-American Educational Foundationthe grantthe grant is from funds made available to the Foundation under the agreement establishing it
...........
2.2an employerpayments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice Full-Time Training Scheme)each payment is for an apprentice who most recently started work with you before 1 January 1998
...........
2.3a recipient of a scholarship known as a Commonwealth Trade Learning Scholarshipthe scholarshipnone
...........
2.4a recipient of a payment known as the Apprenticeship Wage Top-Upthe paymentnone
...........
2.5a recipient of:
(a) a research fellowship under the Endeavour Awards; or
(b) an Endeavour Executive Award
the fellowship or awardnone
...........
2.6a recipient of a bonus for early completion of an apprenticeshipso much of the bonus as does not exceed $1,000see section 51-42
...........
2.7a recipient of a payment under the program known as Skills for Sustainability for Australian Apprenticesthe paymentnone
...........
2.8a recipient of a payment under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program)the paymentnone
...........
2.9(Repealed by No 55 of 2016)  


 



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