INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-F - 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:


(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

(v) the scheme known as austudy payment;
in respect of a period commencing at a time when the student was at least 16 years old.

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.


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