Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
6 Section 11-15 (table item headed 'education')
Repeal the item, substitute:
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education |
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bursary, educational allowance etc. |
23(z) |
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CRAFT scheme, employer’s income from |
51-10 |
|
foreign student, scholarship and bursary to |
23(ya) |
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full-time student, income from a scholarship, bursary, other educational allowance or educational assistance |
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isolated child, income for the provision of education of |
23(zaa) |
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secondary student, income for the provision
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