Document ID: chunk:federal_register_of_legislation:C2008A00141:clause:1_3:p4
Version: federal_register_of_legislation:C2008A00141
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 4/4)
Character Range: 9537–11021

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).

 (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.

 (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.

 (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