Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 51 - Exempt amounts  

SECTION 51-40  

51-40   Payments to a secondary student  
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 .