INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

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2.9 (Repealed by No 55 of 2016)


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