Document ID: chunk:federal_register_of_legislation:C2025C00125:section:34:p2
Version: federal_register_of_legislation:C2025C00125
Segment Type: section
Provision Reference: s 34 (pt 2/2)
Character Range: 78224–80260

in relation to a post‑graduate course of study at an institution in respect of a year, means a student who holds an award, granted in accordance with guidelines issued by the Minister for the purposes of this definition, in respect of that course of study in respect of that year.
semester means a semester in a year to which this Chapter applies.
standard student load has a meaning affected by subsection 39(2).
student means a person who proposes to undertake on or after 1 January 1989, or is undertaking or has undertaken on or after that date, a course of study at an institution and, when used in relation to a particular course of study at an institution, means a person who proposes to undertake on or after 1 January 1989, or is undertaking or has undertaken on or after that date, that course of study at that institution.
student load, in relation to a course of study undertaken by a student, has a meaning affected by section 36.
tax file number, in relation to a person, means a number issued to the person by the Commissioner, being a number that is either:
 (a) a number issued to the person under section 44 or under any provisions of another Act that correspond to that section; or
 (b) a number notified by the Commissioner to the person as the person's income tax file number.
 (2) Expressions used in this Chapter that are defined in the Income Tax Assessment Act 1936 have in this Chapter, unless the contrary intention appears, the same meanings as in that Act.
 (3) For the purposes of this Chapter, the payment of an amount to an institution by a person other than a student in respect of a contribution payable by the student to the institution shall be taken to constitute payment of that amount to the institution by the student.
 (4) In this Chapter, institution means any of the following institutions of higher education:
 (a) the institutions referred to in section 4;
 (b) Australian Defence Force Academy;
 (f) National Institute of Dramatic Art;
 (h) The Australian Film, Television and Radio School.