S 61-610 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-610 formerly read:
SECTION 61-610 Entitlement to education expenses tax offset
Entitlement in respect of another individual
61-610(1)
You are entitled to a *tax offset for an income year ending before 1 July 2011 if:
(a)
you satisfy subsection
61-620(1)
,
(2)
,
(3)
or
(4)
on a day in the income year for an individual; and
(b)
the individual satisfies the schooling requirement in section
61-630
on that day; and
(c)
an expense covered by section
61-640
for the individual
'
s education is incurred on that day.
History
S 61-610(1) amended by No 50 of 2012, s 3 and Sch 3 item 11, by inserting
"
ending before 1 July 2011
"
, applicable to assessments for the 2011-2012 income year and later income years.
Entitlement for independent students
61-610(2)
You are also entitled to a *tax offset for an income year ending before 1 July 2011 if:
(a)
on a day in the income year you are receiving:
(i)
payments under a prescribed educational scheme (within the meaning of the
Social Security Act 1991
); or
(ii)
a social security pension (within the meaning of that Act); or
(iii)
a social security benefit (within the meaning of that Act); or
(iv)
payments under a program included in the programs known as Labour Market Programs; and
(b)
an independence requirement (however described) that you satisfy is relevant to the amount of the payment; and
(c)
on that day you are:
(i)
an Australian resident (within the meaning of the
Social Security Act 1991
) or a special category visa holder (within the meaning of the
Migration Act 1958
); and
(ii)
residing in Australia; and
(d)
you are aged under 25 on that day; and
(e)
you satisfy the schooling requirement in section
61-630
on that day; and
(f)
another individual or entity is not entitled to a tax offset for the income year for that day in respect of you under subsection (1); and
(g)
an expense covered by section
61-640
for your education is incurred on that day.
History
S 61-610(2) amended by No 50 of 2012, s 3 and Sch 3 item 11, by inserting
"
ending before 1 July 2011
"
, applicable to assessments for the 2011-2012 income year and later income years.
S 61-610 inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-2009 income year and later years.
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