Document ID: chunk:federal_register_of_legislation:C2025C00029:section:22:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 22 (pt 4/6)
Character Range: 1375578–1378453

partner had not died; and
                (b) your partner had been under pension age; and
                (c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.

           Step 2. Work out how much of those payments would have been exempt in those circumstances.
           Step 3. Work out the payments under the ABSTUDY scheme or the Social Security Act 1991 that would have become due to your partner during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.
           Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax‑free amount.

Subdivision 52‑F—Exemption of Commonwealth education or training payments

Table of sections
52‑140 Supplementary amount of a Commonwealth education or training payment is exempt
52‑145 Meaning of Commonwealth education or training payment

52‑140  Supplementary amount of a Commonwealth education or training payment is exempt
 (1) This section tells you about the income tax treatment of a *Commonwealth education or training payment (other than a payment to or on behalf of a student under the scheme known as ABSTUDY).
Note: The income tax treatment of payments under the scheme known as ABSTUDY is dealt with in Subdivision 52‑E.
 (2) The *supplementary amount of the payment is exempt from income tax.
 (3) The supplementary amount is the total of:
 (a) so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:
 (i) rent;
 (ii) living in a remote area;
 (iii) commencing employment;
 (iv) travel to, or participation in, courses, interviews, education or training;
 (v) a child or children wholly or substantially dependent on you;
 (vi) telephone bills;
 (vii) living away from your usual residence;
 (viii) maintaining your usual residence while living away from that residence;
 (ix) accommodation, books or equipment;
 (xa) discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003);
 (xb) discharging a compulsory VETSL repayment amount (within the meaning of the VET Student Loans Act 2016);
 (xi) transport in travelling to undertake education or training, or to visit your usual residence when undertaking education or training away from that residence;
 (xii) if you are disabled—acquiring any special equipment, services or transport as a result of the disability;
 (xiii) anything that would otherwise prevent you from beginning, continuing or completing any education or training; and
 (b) so much of the payment as is included by way of pharmaceutical allowance; and
 (c) so much of the payment as is included by way of energy supplement.

52‑145  Meaning of Commonwealth education or training payment
 (1) A Commonwealth education