Income Tax Assessment Act 1997
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 .