PART III
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LIABILITY TO TAXATION
Division 1AA
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Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments
History
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
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Exemption from income tax: Commonwealth education or training payments
History
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(Repealed by No 45 of 1998)
History
S 24ABZF(2) repealed by No 45 of 1998.
24ABZF(3)
(Repealed by No 45 of 1998)
History
S 24ABZF(3) repealed by No 45 of 1998.
24ABZF(4)
(Repealed by No 45 of 1998)
History
S 24ABZF(4) repealed by No 45 of 1998.
24ABZF(5)
(Repealed by No 45 of 1998)
History
S 24ABZF(5) repealed by No 45 of 1998.
S 24ABZF substituted by No 122 of 1997 and inserted by No 184 of 1994.