Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009

(52 of 2009)

An Act to amend the law relating to taxation, social security and veterans' entitlements, and for related purposes

[Assented to 24 June 2009]

The Parliament of Australia enacts:

1   Short title

This Act may be cited as theSocial Security and Other Legislation Amendment (Australian Apprentices) Act 2009.

2   Commencement

This Act commences on 1 July 2009.

3   Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Amendments

Income Tax Assessment Act 1997

1   Section 11-15 (at the end of the table item headed "education and training")

Add:

2   Section 51-10 (at the end of the table)

Add:

3   Application of amendments

The amendments made by items 1 and 2 of this Schedule apply to assessments for the 2009-10 income year and later income years.

Social Security Act 1991

4   After paragraph 8(8)(ta)

Insert:

(tb) a payment to the person made by the Commonwealth under the program known as Skills for Sustainability for Australian Apprentices;

(tc) a payment to the person made by the Commonwealth under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program);

Veterans' Entitlements Act 1986

5   After paragraph 5H(8)(xaa)

Insert:

(xab) a payment to the person made by the Commonwealth under the program known as Skills for Sustainability for Australian Apprentices;

(xac) a payment to the person made by the Commonwealth under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program);