Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102ac:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AC (pt 3/3)
Character Range: 791960–792929

full‑time occupation; and
 (b) during the year of income and after the expiration of that period, the person was engaged in a course of full‑time education at a school, college, university or similar institution;
no regard shall be had to that period in determining whether the person is to be taken, by virtue of paragraph (6)(b), to have been engaged in a full‑time occupation on the last day of the year of income.
 (8) A person shall not be taken to have been engaged in a full‑time occupation on the last day of a year of income unless the Commissioner is satisfied that, on that day:
 (a) the person had the intention of engaging in a full‑time occupation or full‑time occupations during the whole or a substantial part of the next succeeding year of income; and
 (b) the person did not have the intention of engaging in a course of full‑time education at a school, college, university or similar institution at any time during the next succeeding year of income.