S 61-640 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-640 formerly read:
SECTION 61-640 Education expenses
61-640(1)
An expense incurred on a day is covered for you by this section if:
(a)
the expense is incurred by:
(i)
you; or
(ii)
your partner (within the meaning of the
Social Security Act 1991
); and
(b)
the expense directly relates to the education of:
(i)
one or more individuals in relation to whom paragraphs
61-610(1)(a)
and (b) are satisfied on the day; or
(ii)
if you are covered by paragraphs
61-610(2)(a)
, (b), (c), (d), (e) and (f) on the day
-
yourself; and
(c)
the expense is of a kind mentioned in subsection (4).
61-640(2)
However, an expense is not covered by this section to the extent that the expense:
(a)
is deductible under this Act; or
(b)
is subject to a *tax offset under this Act (other than this Subdivision); or
(c)
is covered by a payment or property you receive, or are entitled to receive, as reimbursement or payment of your expenses under a benefit, grant or subsidy:
(i)
the provision of which was authorised under a *Commonwealth law or an instrument of a legislative character made under a Commonwealth law; or
(ii)
to which paragraph (3)(a) applies.
61-640(3)
The regulations may provide the following:
(a)
that a benefit, grant or subsidy is a benefit, grant or subsidy to which this paragraph applies;
(b)
that an expense of a particular kind is not an expense covered by this section.
61-640(4)
The expenses are those mentioned in column 3 of an item in the following table relating to a thing mentioned in column 2 of that item.
|
Item
|
Thing to which expense relates
|
Kind of expense
|
| 1 |
Computer for:
(a) home use (including, in the case of an individual who has no home, use in a setting that equates to a residential setting for the person); or
(b) use in an educational institution in place of paper based educational material |
(a) cost of acquiring (whether by way of purchase, lease, hire or hire-purchase); and
(b) cost of repairing; and
(c) costs associated with running. |
| 2 |
Computer-related equipment for a use referred to in item 1, including:
(a) printers; and
(b) disability aids |
(a) cost of acquiring (whether by way of purchase, lease, hire or hire-purchase); and
(b) cost of repairing; and
(c) costs associated with running. |
| 3 |
Home internet connection |
(a) cost of establishing; and
(b) cost of maintaining. |
| 4 |
Item of computer software |
cost of acquiring (whether by way of purchase, lease, hire or hire-purchase). |
| 5 |
School textbooks, other paper based school learning material and stationery |
cost of acquiring (whether by way of purchase, lease, hire or hire-purchase). |
| 6 |
A tool of trade |
cost of acquiring (whether by way of purchase, lease, hire or hire-purchase). |
| 7 |
Clothing (including hats) and footwear that is required or approved by a primary or secondary school to be worn as its school uniform |
cost of acquiring (whether by way of purchase, hire or hire-purchase). |
History
S 61-640(4) amended by No 61 of 2011, s 3 and Sch 7 item 1, by inserting table item 7, applicable to expenses incurred on or after 1 July 2011.
S 61-640 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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