Income Tax Assessment Act 1997
View history note
Hide history noteThis section tells you about the income tax treatment of a *Commonwealth education or training payment (other than a payment to or on behalf of a student under the scheme known as ABSTUDY).
Note:
The income tax treatment of payments under the scheme known as ABSTUDY is dealt with in Subdivision 52-E .
52-140(2)
The *supplementary amount of the payment is exempt from income tax.
52-140(3)
The supplementary amount is the total of:
(a) so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:
(i) rent;
(ii) living in a remote area;
(iii) commencing employment;
(iv) travel to, or participation in, courses, interviews, education or training;
(v) a child or children wholly or substantially dependent on you;
(vi) telephone bills;
(vii) living away from your usual residence;
(viii) maintaining your usual residence while living away from that residence;
(ix) accommodation, books or equipment;
(x) (Repealed by No 56 of 2010)
(xa) discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003 );
(xb) discharging a compulsory VETSL repayment amount (within the meaning of the VET Student Loans Act 2016 );
(xi) transport in travelling to undertake education or training, or to visit your usual residence when undertaking education or training away from that residence;
(xii) if you are disabled - acquiring any special equipment, services or transport as a result of the disability;
(xiii) anything that would otherwise prevent you from beginning, continuing or completing any education or training; and
(b) so much of the payment as is included by way of pharmaceutical allowance; and
(c) so much of the payment as is included by way of energy supplement.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
