Payment to recipient
(1) If:
(a) a person (the provider ) pays an amount to another person (the recipient ); and
(b) the amount is for fees for:
(i) tuition at primary or secondary level provided by a school; or
(ii) books or equipment provided by the school in relation to that tuition; and
(c) the tuition, books or equipment is provided to:
(i) a dependent child of the recipient or the recipient's partner; or
(ii) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a jobseeker payment or a youth allowance;
the payment constitutes a school fees benefit provided by the provider to the recipient.
Note: For school see section 10A.
Payment to or on behalf of the school
(2) If:
(a) a person (the provider ) pays an amount to or on behalf of a school; and
(b) the amount is for fees for:
(i) tuition at primary or secondary level provided by the school; or
(ii) books or equipment provided by the school in relation to that tuition; and
(c) the tuition, books or equipment is provided to:
(i) a dependent child of a person (the recipient ) or the recipient's partner; or
(ii) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a jobseeker payment;
the payment constitutes a school fees benefit provided by the provider to the recipient.
Note: For school see section 10A.
Boarding fees
(3) For the purposes of subsections (1) and (2), if:
(a) a school is providing tuition at primary or secondary level to a dependent child of a person; and
(b) the child is boarding at the school;
the fees that are payable for the child to board at the school are taken to be fees for the tuition provided by the school to the child.