INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1AA - Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments  

Subdivision BA - Exemption from income tax: Commonwealth education or training payments  

SECTION 24ABZE   INTERPRETATION  

24ABZE(1)   [Two supplementary amounts]  

For the purpose of applying this Subdivision to a Commonwealth education or training payment (see subsection 6(1) ) derived by a taxpayer, there are 2 kinds of supplementary amount.

24ABZE(2)   [Amounts to assist with or reimburse costs]  

One kind of supplementary amount is so much of the payment as was included in the payment to assist with, or to reimburse, the costs of any one or more of the following:

(a) rent;

(b) living in a remote area;

(c) commencing employment;

(d) travel to, or participation in, courses, interviews, education or training;

(e) a child or children wholly or substantially dependent on the taxpayer;

(f) telephone bills;

(g) living away from the taxpayer's usual residence;

(h) maintaining the taxpayer's usual residence while living away from that residence;

(i) accommodation, books or equipment;

(j) discharging a HEC assessment debt (within the meaning of Chapter 4 of the Higher Education Funding Act 1988 );

(ja) discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003 );

(k) transport in travelling to undertake education or training, or to visit the taxpayer's usual residence when undertaking education or training away from that residence;

(l) if the taxpayer is disabled - acquiring any special equipment, services or transport as a result of the disability;

(m) anything that would otherwise prevent the taxpayer from beginning, continuing or completing any education or training.

24ABZE(3)   [Pharmaceutical allowance]  

The other kind of supplementary amount is so much of the payment as was included in the payment by way of pharmaceutical allowance.

24ABZE(4)    
(Repealed by No 45 of 1998)

24ABZE(5)    
(Repealed by No 45 of 1998)