Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 51
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Exempt amounts
SECTION 51-10
Education and training
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| Education and training | |||||
| Item | If you are: | … the following amounts are exempt from income tax: | … subject to these exceptions and special conditions: | ||
| 2.1A | a full-time student at a school, college or university | a scholarship, bursary, educational allowance or educational assistance | see section 51-35 | ||
| . | |||||
| 2.1B | (a) | a student; or | a payment under a Commonwealth scheme for assistance of: | see section 51-40 | |
| (b) | a recipient of a payment in respect of a student | (a) | secondary education; or | ||
| (b) | the education of isolated children | ||||
| . | |||||
| 2.1 | a recipient of a grant made by the Australian-American Educational Foundation | the grant | the grant is from funds made available to the Foundation under the agreement establishing it | ||
| . | |||||
| 2.2 | an employer | payments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice Full-Time Training Scheme) | each payment is for an apprentice who most recently started work with you before 1 January 1998 | ||
| . | |||||
| 2.3 | a recipient of a scholarship known as a Commonwealth Trade Learning Scholarship | the scholarship | none | ||
| . | |||||
| 2.4 | a recipient of a payment known as the Apprenticeship Wage Top-Up | the payment | none | ||
| . | |||||
| 2.5 | a recipient of:
(a) a research fellowship under the Endeavour Awards; or (b) an Endeavour Executive Award |
the fellowship or award | none | ||
| . | |||||
| 2.6 | a recipient of a bonus for early completion of an apprenticeship | so much of the bonus as does not exceed $1,000 | see section 51-42 | ||
| . | |||||
| 2.7 | a recipient of a payment under the program known as Skills for Sustainability for Australian Apprentices | the payment | none | ||
| . | |||||
| 2.8 | a recipient of a payment under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program) | the payment | none | ||
| . | |||||
| 2.9 | (Repealed by No 55 of 2016) |
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