Higher Education Funding Legislation Amendment Act 1993 (116 of 1993)
Part 3 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
23 Deductions for expenses of self-education
Section 82A of the Principal Act is amended:
(a) by inserting after paragraph (a) of the definition of "expenses of self-education" in subsection (2) the following paragraph:
"(ab) a payment made to the Open Learning Agency of Australia in respect of any charge payable in respect of a unit of study undertaken by the taxpayer for the purposes of an approved course of study within the meaning of Chapter 5 of the Higher Education Funding Act 1988; or";
(b) by omitting from paragraph (b) of that definition "that Chapter" and substituting "Chapter 5A of that Act".