Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-E - Exempt payments under the ABSTUDY scheme  

Operative provisions

SECTION 52-132  

52-132   Supplementary amount of payment  

The *supplementary amount of a payment is the total of:

(a) so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:

(i) rent;

(ii) living in a remote area;

(iii) commencing employment;

(iv) travel to, or participation in, courses, interviews, education or training;

(v) a child or children wholly or substantially dependent on you;

(vi) telephone bills;

(vii) living away from your usual residence;

(viii) maintaining your usual residence while living away from that residence;

(ix) accommodation, books or equipment;

(x) (Repealed by No 56 of 2010)

(xi) discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003 );

(xia) discharging a compulsory VETSL repayment amount (within the meaning of the VET Student Loans Act 2016 );

(xii) transport in travelling to undertake education or training, or to visit your usual residence when undertaking education or training away from that residence;

(xiii) if you are disabled - acquiring any special equipment, services or transport as a result of the disability;

(xiv) anything that would otherwise prevent you from beginning, continuing or completing any education or training; and

(b) so much of the payment as is included by way of pharmaceutical allowance; and

(c) so much of the payment as is included by way of energy supplement.