Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-M repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014.

Subdiv 61-M inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-2009 income year and later years.

S 61-600 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-600 formerly read:

SECTION 61-600 What this Subdivision is about  

You may get a refundable tax offset for education expenses incurred for a school student in your care, or for yourself if you are an independent student.

There is a limit on the amount of the tax offset.

Education expenses over the limit can be taken into account in the next year of income.

This tax offset is only available for income years ending before 1 July 2011.

S 61-600 amended by No 50 of 2012, s 3 and Sch 3 item 10, by inserting " This tax offset is only available for income years ending before 1 July 2011. " , effective 27 May 2012.

S 61-600 inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-2009 income year and later years.