Tax Law Improvement Act 1997 (121 of 1997)

Schedule 3   Exempt income

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

6   Section 11-15 (table item headed 'education')

Repeal the item, substitute:

education

 

bursary, educational allowance etc.

23(z)

CRAFT scheme, employer’s income from

51-10

foreign student, scholarship and bursary to

23(ya)

full-time student, income from a scholarship, bursary, other educational allowance or educational assistance


23(z)

isolated child, income for the provision of education of

23(zaa)

secondary student, income for the provision
of education of


23(zaa)

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