Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 (150 of 2003)

Schedule 2   Amendments

Part 7   Other amendments

Income Tax Assessment Act 1936

128   Subsection 82A(2) (after paragraph (b) of the definition of expenses of self-education )

Insert:

(ba) a student contribution amount within the meaning of the Higher Education Support Act 2003 paid to a higher education provider (within the meaning of that Act); or

(bb) a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 4 of that Act; or