Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-F
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Exemption of Commonwealth education or training payments
SECTION 52-145
Meaning of Commonwealth education or training payment
52-145(1)
A Commonwealth education or training payment is a payment by the Commonwealth, or in connection with a payment by the Commonwealth, of an allowance or reimbursement:
(a) to or on behalf of a participant in a * Commonwealth labour market program; or
(b) to or on behalf of a student under:
52-145(2)
A Commonwealth labour market program is a program administered by the Commonwealth under which:
(a) unemployed persons are given training in skills to improve their employment prospects; or
(b) unemployed persons are assisted in obtaining employment or to become self-employed; or
(c) employed persons are given training in skills and other assistance to aid them in continuing to be employed by their current employer or in obtaining other employment.
View history note
Hide history noteA Commonwealth education or training payment is a payment by the Commonwealth, or in connection with a payment by the Commonwealth, of an allowance or reimbursement:
(a) to or on behalf of a participant in a * Commonwealth labour market program; or
(b) to or on behalf of a student under:
(i) the scheme known as ABSTUDY; or
(ii) the scheme known as the Assistance for Isolated Children Scheme; or
(iii) the scheme known as the Veterans ' Children Education Scheme; or
(iiia) the scheme under section 258 of the Military Rehabilitation and Compensation Act 2004 to provide education and training; or
(iv) the scheme known as youth allowance; or
in respect of a period commencing at a time when the student was at least 16 years old.
(v) the scheme known as austudy payment;
[ CCH Note: S 52-145(1) will be amended by No 17 of 2025, s 3 and Sch 8 item 50, by repealing para (b)(iii), effective 1 July 2026. For saving provisions, see note under s 52-65(1) . ]
52-145(2)
A Commonwealth labour market program is a program administered by the Commonwealth under which:
(a) unemployed persons are given training in skills to improve their employment prospects; or
(b) unemployed persons are assisted in obtaining employment or to become self-employed; or
(c) employed persons are given training in skills and other assistance to aid them in continuing to be employed by their current employer or in obtaining other employment.