Document ID: chunk:federal_register_of_legislation:C2004A00445:clause:5_5
Version: federal_register_of_legislation:C2004A00445
Segment Type: clause
Provision Reference: sch 5 cl 5
Character Range: 62341–63958

5  After section 51‑30
Insert:

51‑35  Payments to a full‑time student at a school, college or university

  The following payments made to or on behalf of a full‑time student at a school, college or university are not exempt from income tax under item 2.1A of the table in section 51‑10:
 (a) a payment by the Commonwealth for assistance for secondary education or in connection with education of isolated children;
 (b) a *Commonwealth education or training payment;
 (c) a payment by a person or an authority on the condition that the student will (or will if required) become, or continue to be, an employee of the person or authority;
 (d) a payment by a person or an authority on the condition that the student will (or will if required) enter into, or continue to be a party to, a contract with the person or authority that is wholly or principally for the labour of the student;
 (e) a payment under a scholarship where the scholarship is not provided principally for educational purposes;
 (f) an education entry payment under Part 2.13A of the Social Security Act 1991.

Note: The whole or part of a Commonwealth education or training payment may be exempt under Subdivision 52‑F.

51‑40  Payments to a secondary student

  The following payments made to or on behalf of a student are not exempt from income tax under item 2.1B of the table in section 51‑10:
 (a) a *Commonwealth education or training payment;
 (b) an education entry payment under Part 2.13A of the Social Security Act 1991.

Note: The whole or part of a Commonwealth education or training payment may be exempt under Subdivision 52‑F.