Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 51.35

    The following payments made to or on behalf of a full - time student at a school, college or university are not exempt from income tax under item   2.1A of the table in section   51 - 10:

  (a)   a payment by the Commonwealth for assistance for secondary education or in connection with education of isolated children;

  (b)   a * Commonwealth education or training payment;

  (c)   a payment by an entity or authority on the condition that the student will (or will if required) become, or continue to be, an employee of the entity or authority;

  (d)   a payment by an entity or authority on the condition that the student will (or will if required) enter into, or continue to be a party to, a contract with the entity or authority that is wholly or principally for the labour of the student;

  (e)   a payment under a scholarship where the scholarship is not provided principally for educational purposes;

  (f)   an education entry payment under Part   2.13A of the Social Security Act 1991 .

Note:   The whole or part of a Commonwealth education or training payment may be exempt under Subdivision   52 - E or 52 - F.