Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 51.40

    The following payments made to or on behalf of a student are not exempt from income tax under item   2.1B of the table in section   51 - 10:

  (a)   a * Commonwealth education or training payment;

  (b)   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.