Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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.


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