Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 12/26)
Character Range: 1262023–1264669

income tax if:
 (a) the compensation payment is made under the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988 in respect of an injury (as defined in that Act) you suffered; and
 (b) you suffered your injury while serving as a member of the Naval Reserve, Army Reserve or Air Force Reserve (but not while on continuous full time service); and
 (c) your pay or allowance was payable for service of a kind described in paragraph (b).
 (2) A compensation payment for the loss of your pay or an allowance is exempt from income tax if:
 (a) the compensation payment is made under the Military Rehabilitation and Compensation Act 2004 in respect of a service injury or disease (as defined in that Act); and
 (b) you sustained your service injury or contracted your service disease, or your service injury or disease was aggravated or materially contributed to, while serving as a member of the Naval Reserve, Army Reserve or Air Force Reserve; and
 (c) your pay or allowance was payable for service of a kind described in paragraph (b); and
 (d) the compensation payment is worked out by reference to your normal earnings (as defined in that Act) as a part‑time Reservist (as defined in that Act).

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 an entity or authority on the condition that the student will (or will if required) become, or continue to be, an employee of the entity or authority;
 (d) a payment by an entity or 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 entity 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‑E or 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