Document ID: chunk:federal_register_of_legislation:C2004A04616:section:2:p4
Version: federal_register_of_legislation:C2004A04616
Segment Type: section
Provision Reference: s 2 (pt 4/32)
Character Range: 45964–48718

section 10A.

Payment to or on behalf of the school

  "(2)  If:

     (a) a person (the 'provider') pays an amount to or on behalf of a school; and

  (b) the amount is for fees for:

      (i) tuition at primary or secondary level provided by the school; or

        (ii) books or equipment provided by the school in relation to that tuition; and

  (c) the tuition, books or equipment is provided to:

        (i) a dependent child of a person (the 'recipient') or the recipient's partner; or

        (ii) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a job search allowance or a sickness allowance;

the payment constitutes a school fees benefit provided by the provider to the recipient.

Note: For 'school' see section 10A.

Boarding fees

  "(3)  For the purposes of subsections (1) and (2), if:

     (a) a school is providing tuition at primary or secondary level to a dependent child of a person; and

  (b) the child is boarding at the school;

the fees that are payable for the child to board at the school are taken to be fees for the tuition provided by the school to the child.

Health insurance benefits

Payment to recipient

  "1157F.(1) If:

     (a) a person (the 'provider') pays an amount to another person (the 'recipient'); and

  (b) the amount is for the cost of health insurance; and

  (c) the health insurance covers:

      (i) the recipient; or

      (ii) the recipient's partner; or

      (iii) a dependent child of the recipient or the recipient's partner; or

         (iv) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a job search allowance or a sickness allowance;

the payment constitutes a health insurance benefit provided by the provider to the recipient.

Payment to the health insurance fund

  "(2)  If:

  (a) a person (the 'provider') pays an amount to a health insurance fund; and

  (b) the amount is for the cost of health insurance; and

  (c) the health insurance covers:

      (i) a person (the 'recipient'); or

      (ii) the recipient's partner; or

         (iii) a dependent child of the recipient or the recipient's partner; or

         (iv) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a job search allowance or a sickness allowance;

the payment constitutes a health insurance benefit provided by the provider to the recipient.

Loan benefits

"1157G.(1) If a person (the 'provider') makes a loan to another person (the 'recipient'), the making of the loan constitutes a loan benefit provided by the provider to the recipient.

Late payment of debt

  "(2)  For the purposes of