INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 51 - Exempt amounts  

SECTION 51-35   51-35   Payments to a full-time student at a school, college or university  


The following payments made to or on behalf of a full-time student at a school, college or university are not exempt from income tax under item 2.1A of the table in section 51-10:


(a) a payment by the Commonwealth for assistance for secondary education or in connection with education of isolated children;


(b) a *Commonwealth education or training payment;


(c) a payment by an entity or authority on the condition that the student will (or will if required) become, or continue to be, an employee of the entity or authority;


(d) a payment by an entity or authority on the condition that the student will (or will if required) enter into, or continue to be a party to, a contract with the entity or authority that is wholly or principally for the labour of the student;


(e) a payment under a scholarship where the scholarship is not provided principally for educational purposes;


(f) an education entry payment under Part 2.13A of the Social Security Act 1991 .

Note:

The whole or part of a Commonwealth education or training payment may be exempt under Subdivision 52-E or 52-F .


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