Tax Laws Amendment (2006 Measures No. 5) Act 2006 (110 of 2006)

Schedule 3   Removing part-year tax-free threshold for taxpayers who have ceased to be full-time students

Income Tax Rates Act 1986

5   Subsection 16(1) (definition of study period )

Repeal the definition.


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).