Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)

Schedule 3   Exemption of HECS-HELP benefit

Income Tax Assessment Act 1997

1   Section 11-15 (table item headed "education and training")

After:

full-time student, income from a scholarship, bursary, other educational allowance or educational assistance



51-10 and 51-35

Insert:

HECS-HELP benefit, recipient of

51-10