Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 (150 of 2003)
Schedule 2 Amendments
Part 7 Other amendments
Income Tax Assessment Act 1936
128 Subsection 82A(2) (after paragraph (b) of the definition of expenses of self-education )
Insert:
(ba) a student contribution amount within the meaning of the Higher Education Support Act 2003 paid to a higher education provider (within the meaning of that Act); or
(bb) a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 4 of that Act; or
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
