S 61-630 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-630 formerly read:
SECTION 61-630 Schooling requirement
61-630(1)
An individual satisfies the schooling requirement in this section on every day in a 6 month period beginning on 1 July or 1 January if there is at least one day in that 6 month period on which the individual:
(a)
is covered by subsection (2) or (4); and
(b)
attended the course of study or instruction, or received the home schooling, referred to in that subsection.
Primary school student
61-630(2)
An individual is covered by this section if the individual is a student enrolled or registered:
(a)
in a course of study or instruction that is a primary course within the meaning of the *GST Act; or
(b)
with the education authority of the State or Territory in which the individual resides as a home schooled student (however described) allocated to the primary level of education; or
(c)
in a course of study or instruction to which subsection (3) applies.
61-630(3)
The *Education Minister may, by legislative instrument, determine that a course of study or instruction is a course to which this subsection applies.
History
S 61-630(3) amended by No 88 of 2009, s 3 and Sch 5 item 146, by substituting
"
*Education Minister
"
for
"
Minister administering the
Student Assistance Act 1973
(the
Education Minister
)
"
, effective 18 September 2009.
Secondary school student
61-630(4)
An individual is covered by this section if the individual is a student enrolled or registered:
(a)
in a course of study or instruction that is a secondary course within the meaning of the *GST Act; or
(b)
with the education authority of the State or Territory in which the individual resides as a home schooled student (however described) allocated to the secondary level of education; or
(c)
in a course of study or instruction to which subsection (5) applies.
61-630(5)
The *Education Minister may, by legislative instrument, determine that a course of study or instruction is a course to which this subsection applies.
History
S 61-630(5) amended by No 88 of 2009, s 3 and Sch 5 item 147, by substituting
"
*Education Minister
"
for
"
Education Minister
"
, effective 18 September 2009.
S 61-630 inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-09 income year and later years.
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