Income Tax Assessment Act 1936
View history note
Hide history noteDiv 3 heading inserted by No 172 of 1978.
(Repealed by No 84 of 2022)
S 82A repealed by No 84 of 2022, s 3 and Sch 3 item 26, effective 1 January 2023 and applicable to assessments for the 2022-23 income year and later income years. S 82A formerly read:
S 82A(1) amended by No 39 of 1997.
educational assistance
expenses of self-education
Definition of
"
expenses of self-education
"
amended by No 116 of 2018, s 3 and Sch 1 item 26, by inserting para (bba), effective 1 July 2019. Definition of
"
expenses of self-education
"
amended by No 169 of 2015, s 3 and Sch 1 item 2, by inserting para (bc), effective 1 January 2016. Definition of
"
expenses of self-education
"
amended by No 154 of 2015, s 3 and Sch 5 item 1, by inserting para (be), effective 1 January 2016. Definition of
"
expenses of self-education
"
amended by No 82 of 2014, s 3 and Sch 1 item 2, by inserting para (bd), effective 18 July 2014. Definition of
"
expenses of self-education
"
amended by No 56 of 2010, s 3 and Sch 6 item 17, by repealing paras (a), (ab) and (b), applicable in relation to assessments for the 2009/10 and later income years. Paras (a), (ab) and (b) formerly read:
Definition of
"
expenses of self-education
"
amended by No 150 of 2003, No 45 of 1998, No 116 of 1993, No 138 of 1992 and substituted by No 2 of 1989.
SECTION 82A DEDUCTIONS FOR EXPENSES OF SELF-EDUCATION
82A(1)
Where a deduction is, or but for this section would be, allowable to the taxpayer under section 8-1 of the
Income Tax Assessment Act 1997
in respect of a year of income in respect of expenses of self-education, the deduction, or the aggregate of the deductions, so allowable to the taxpayer in respect of those expenses shall not be greater than the amount by which the net amount of expenses of self-education exceeds $250.
82A(2)
In this section:
means amounts (other than amounts in the nature of an allowance for maintenance or accommodation) payable under a scheme for the provision by the Commonwealth of assistance for secondary education, technical or tertiary education or post-graduate study.
means expenses necessarily incurred by the taxpayer for or in connection with a prescribed course of education but does not include:
(a)
-
(b)
(Repealed by No 56 of 2010)
(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
(bba)
a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Part 3A of the
VET Student Loans Act 2016
; or
(bc)
a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 2AA of the
Social Security Act 1991
or under Part 2 of the
Student Assistance Act 1973
; or
(bd)
a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under the
Trade Support Loans Act 2014
; or
(be)
a payment made in respect of, or in respect of the reduction or discharge of, any liability to overseas debtors repayment levy under the
Student Loans (Overseas Debtors Repayment Levy) Act 2015
; or
(c)
a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth or to a participating corporation under Chapter 2B of the
Social Security Act 1991
or Part 4A of the
Student Assistance Act 1973
.
(a)
a payment made to an institution of higher education to which Chapter 4 of the
Higher Education Funding Act 1988
applies in respect of a contribution payable under that Chapter; or
(ab)
a payment made to the Open Learning Agency of Australia in respect of any charge payable in respect of a unit of study undertaken by the taxpayer for the purposes of an approved course of study within the meaning of Chapter 5 of the
Higher Education Funding Act 1988
; or
(b)
a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 5A of that Act; or
net amount of expenses of self-education
means the amount ascertained by subtracting from the total amount of expenses of self-education incurred by the taxpayer in the year of income the sum of:
(a) any payment or payments of educational assistance that were capable of being claimed in the year of income by the taxpayer or by another person in respect of the taxpayer other than:
(i) a payment the amount of which has been, or will be, included in the assessable income of the taxpayer of any year of income; or
(ii) a payment that was capable of being claimed in a preceding year of income; and
(b) any payment or payments (other than a payment the amount of which has been, or will be, included in the assessable income of the taxpayer of any year of income) received by the taxpayer, or that the taxpayer was entitled to receive, in the year of income, from the taxpayer ' s employer, or from any other person, in respect of:
(i) expenses of self-education that were incurred by the taxpayer during the year of income; or
(ii) expenses of self-education in respect of which a deduction has been allowed, or is allowable, or in respect of which a rebate of tax has been allowed, or is allowable, in an assessment in respect of income derived by the taxpayer in a preceding year of income.
prescribed course of education
means a course of education provided by a school, college, university or other place of education, and undertaken by the taxpayer for the purpose of gaining qualifications for use in the carrying on of a profession, business or trade or in the course of any employment.
S 82A(2) substituted by No 123 of 1985.
S 82A inserted by No 117 of 1975.
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