Document ID: chunk:federal_register_of_legislation:C2025C00029:section:22:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 22 (pt 5/6)
Character Range: 1378211–1381133

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 or training payment is a payment by the Commonwealth, or in connection with a payment by the Commonwealth, of an allowance or reimbursement:
 (a) to or on behalf of a participant in a *Commonwealth labour market program; or
 (b) to or on behalf of a student under:
 (i) the scheme known as ABSTUDY; or
 (ii) the scheme known as the Assistance for Isolated Children Scheme; or
 (iii) the scheme known as the Veterans' Children Education Scheme; or
 (iiia) the scheme under section 258 of the Military Rehabilitation and Compensation Act 2004 to provide education and training; or
 (iv) the scheme known as youth allowance; or
 (v) the scheme known as austudy payment;
  in respect of a period commencing at a time when the student was at least 16 years old.
 (2) A Commonwealth labour market program is a program administered by the Commonwealth under which:
 (a) unemployed persons are given training in skills to improve their employment prospects; or
 (b) unemployed persons are assisted in obtaining employment or to become self‑employed; or
 (c) employed persons are given training in skills and other assistance to aid them in continuing to be employed by their current employer or in obtaining other employment.

Subdivision 52‑G—Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999

52‑150  Family assistance payments are exempt
  A payment of child care subsidy, additional child care subsidy, family tax benefit, stillborn baby payment, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, single income family supplement, ETR payment, first 2020 economic support payment, second 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 made to you under the A New Tax System (Family Assistance) (Administration) Act 1999 is exempt from income tax.

Subdivision 52‑H—Other exempt payments

52‑160  Economic security strategy payments are exempt
  Payments under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 are exempt from income tax.

52‑162  ETR payments are exempt
  Payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 are exempt from income tax.

52‑165  Household stimulus payments are exempt
  Payments under the scheme determined under Schedule 4 to the Household Stimulus Package Act (No. 2) 2009 are exempt from income tax.

52‑170  Outer Regional and Remote payments under the Helping Children with