S 17 repealed by No 110 of 2006, s 3 and Sch 3 item 7, applicable to assessments for the 2006-2007 year of income and later years of income. S 17 formerly read:
SECTION 17 PART-YEAR WORKFORCE PERIOD
17(1)
Subject to this section, where
-
(a)
on an occasion, or on 2 or more occasions, during a year of income, a taxpayer ceased (whether in or out of Australia) to be engaged in a course of full-time education at a school, college, university or similar institution;
(b)
the taxpayer was not engaged in such a course at the end of the year of income; and
(c)
where the occasion, or the last of the occasions, as the case may be, occurred in the last 4 months of the year of income
-
the taxpayer was not, at any time during the period that ended 4 months after the occurrence of the occasion or the last of the occasions, as the case may be, engaged in such a course;
the period
-
(d)
commencing on the first day of the month in which the occasion, or the last of the occasions, as the case may be, occurred; and
(e)
ending at the end of the year of income;
is a part-year workforce period in relation to the taxpayer in relation to the year of income.
17(2)
For the purposes of this Division, where
-
(a)
a period would, but for this subsection, be a part-year workforce period in relation to a taxpayer in relation to a year of income; and
(b)
there was a part-year workforce period in relation to the taxpayer in relation to a preceding year of income (including a year of income before the commencement of this Act);
the first-mentioned period shall be deemed not to be a part-year workforce period in relation to the taxpayer in relation to the first-mentioned year of income.
17(3)
A period shall not be taken for the purposes of this Division (other than paragraph (2)(b) of this section) to be a part-year workforce period in relation to a taxpayer in relation to a year of income if the period is the whole of the year of income.
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