Income Tax Assessment Act 1997



Division 51 - Exempt amounts  

SECTION 51-10   Education and training  

Education and training
Item If you are: … the following amounts are exempt from income tax: … subject to these exceptions and special conditions:
  2.1A a full-time student at a school, college or university a scholarship, bursary, educational allowance or educational assistance see section 51-35
  2.1B (a) a student; or a payment under a Commonwealth scheme for assistance of: see section 51-40
  (b) a recipient of a payment in respect of a student (a) secondary education; or  
      (b) the education of isolated children  
2.1 a recipient of a grant made by the Australian-American Educational Foundation the grant the grant is from funds made available to the Foundation under the agreement establishing it
2.2 an employer payments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice Full-Time Training Scheme) each payment is for an apprentice who most recently started work with you before 1 January 1998
2.3 a recipient of a scholarship known as a Commonwealth Trade Learning Scholarship the scholarship none
2.4 a recipient of a payment known as the Apprenticeship Wage Top-Up the payment none
2.5 a recipient of:
(a) a research fellowship under the Endeavour Awards; or
(b) an Endeavour Executive Award
the fellowship or award none
2.6 a recipient of a bonus for early completion of an apprenticeship so much of the bonus as does not exceed $1,000 see section 51-42
2.7 a recipient of a payment under the program known as Skills for Sustainability for Australian Apprentices the payment none
2.8 a recipient of a payment under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program) the payment none
2.9 (Repealed by No 55 of 2016)    

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