Income Tax Assessment Act 1997



Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

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

SECTION 52-140   Supplementary amount of a Commonwealth education or training payment is exempt  


This section tells you about the income tax treatment of a *Commonwealth education or training payment (other than a payment to or on behalf of a student under the scheme known as ABSTUDY).

The income tax treatment of payments under the scheme known as ABSTUDY is dealt with in Subdivision 52-E .

The *supplementary amount of the payment is exempt from income tax.

The supplementary amount is the total of:

(a) so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:

(i) rent;

(ii) living in a remote area;

(iii) commencing employment;

(iv) travel to, or participation in, courses, interviews, education or training;

(v) a child or children wholly or substantially dependent on you;

(vi) telephone bills;

(vii) living away from your usual residence;

(viii) maintaining your usual residence while living away from that residence;

(ix) accommodation, books or equipment;

(x) (Repealed by No 56 of 2010)

(xa) discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003 );

(xb) discharging a compulsory VETSL repayment amount (within the meaning of the VET Student Loans Act 2016 );

(xi) transport in travelling to undertake education or training, or to visit your usual residence when undertaking education or training away from that residence;

(xii) if you are disabled - acquiring any special equipment, services or transport as a result of the disability;

(xiii) anything that would otherwise prevent you from beginning, continuing or completing any education or training; and

(b) so much of the payment as is included by way of pharmaceutical allowance; and

(c) so much of the payment as is included by way of energy supplement.

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