Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.132

Supplementary amount of payment

                   The * supplementary amount of a payment is the total of:

                     (a)  so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:

                              (i)  rent;

                             (ii)  living in a remote area;

                            (iii)  commencing employment;

                            (iv)  travel to, or participation in, courses, interviews, education or training;

                             (v)  a child or children wholly or substantially dependent on you;

                            (vi)  telephone bills;

                           (vii)  living away from your usual residence;

                          (viii)  maintaining your usual residence while living away from that residence;

                            (ix)  accommodation, books or equipment;

                            (xi)  discharging a compulsory repayment amount (within the meaning of the Higher Education Support Act 2003 );

                          (xia)  discharging a compulsory VETSL repayment amount (within the meaning of the VET Student Loans Act 2016 );

                           (xii)  transport in travelling to undertake education or training, or to visit your usual residence when undertaking education or training away from that residence;

                          (xiii)  if you are disabled--acquiring any special equipment, services or transport as a result of the disability;

                          (xiv)  anything that would otherwise prevent you from beginning, continuing or completing any education or training; and

                     (b)  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.



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