Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 10/26)
Character Range: 1254352–1259826

section 51‑40
                        (b) a recipient of a payment in respect of a student                                                                                                      (a) secondary education; or
                                                                                                                                                                                  (b) the education of isolated children
2.1                     a recipient of a grant made by the Australian‑American Educational Foundation                                                                             the grant                                                                                           the grant is from funds made available to the Foundation under the agreement establishing it
2.2                     an employer                                                                                                                                               payments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice Full‑Time Training Scheme)  each payment is for an apprentice who most recently started work with you before 1 January 1998
2.3                     a recipient of a scholarship known as a Commonwealth Trade Learning Scholarship                                                                           the scholarship                                                                                     none
2.4                     a recipient of a payment known as the Apprenticeship Wage Top‑Up                                                                                          the payment                                                                                         none
2.5                     a recipient of:                                                                                                                                           the fellowship or award                                                                             none
                        (a) a research fellowship under the Endeavour Awards; or
                        (b) an Endeavour Executive Award
2.6                     a recipient of a bonus for early completion of an apprenticeship                                                                                          so much of the bonus as does not exceed $1,000                                                      see section 51‑42
2.7                     a recipient of a payment under the program known as Skills for Sustainability for Australian Apprentices                                                  the payment                                                                                         none
2.8                     a recipient of a payment under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program)  the payment                                                                                         none

51‑30  Welfare

Welfare

Item     If you are:                                                                                                                                                                 ... the following amounts are exempt from income tax:  ... subject to these exceptions and special conditions:
5.1      an individual in receipt of periodic payments in the nature of maintenance                                                                                                  the payments                                           see section 51‑50
5.2      an individual in receipt of an ex‑gratia payment from the Commonwealth known as disaster recovery payment for special category visa (subclass 444) holders for a disaster:  the payment
         (a) that occurred in Australia during the 2014‑15 *financial year or a later financial year; and
         (b) for which a determination under section 1061L of the Social Security Act 1991 has been made
5.5      an individual in receipt of a payment under the program established by the Commonwealth and known as the Support for Australia's Thalidomide Survivors program              the payment                                            none
5.6      an individual in receipt of a payment from the Thalidomide Australia Fixed Trust                                                                                            the payment                                            the payment must be:
                                                                                                                                                                                                                                            (a) made to you, or applied for your benefit, as a beneficiary of the Trust; or
                                                                                                                                                                                                                                            (b) made to you in respect of a beneficiary of the Trust

51‑32  Compensation payments for loss of tax exempt payments
 (1) A compensation payment for the loss of pay or an allowance for your warlike service is exempt from income tax if:
 (a) the compensation payment is made under the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988 in respect of an injury (as defined in that Act) you