Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 (150 of 2003)
Schedule 2 Amendments
Part 7 Other amendments
Income Tax Assessment Act 1997
139 After paragraph 26-20(1)(c)
Insert:
(ca) 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
(cb) a payment made to reduce a debt to the Commonwealth under Chapter 4 of that Act; or