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  

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Div 1AA heading substituted by No 122 of 1997 and amended by No 184 of 1994.

Div 1AA inserted by No 100 of 1991.

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

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Subdiv BA heading substituted by No 122 of 1997.

SECTION 24ABZF   COMMONWEALTH EDUCATION OR TRAINING PAYMENTS  

24ABZF(1)   [Treatment of payment]  

The treatment of a Commonwealth education or training payment is as follows:

(a) the supplementary amounts are exempt;

(b) the balance is not exempt.

24ABZF(2)    
(Repealed by No 45 of 1998)

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S 24ABZF(2) repealed by No 45 of 1998.

24ABZF(3)    

(Repealed by No 45 of 1998)

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S 24ABZF(3) repealed by No 45 of 1998.

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(Repealed by No 45 of 1998)

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S 24ABZF(4) repealed by No 45 of 1998.

24ABZF(5)    

(Repealed by No 45 of 1998)

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S 24ABZF(5) repealed by No 45 of 1998.

S 24ABZF substituted by No 122 of 1997 and inserted by No 184 of 1994.

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