Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 16

Work/training/study test--recognised training commitments

             (1)  An individual has recognised training commitments if the individual is undertaking a training course for the purpose of improving his or her work skills and/or employment prospects.

             (2)  For the purposes of subsection (1), if an individual is undertaking a training course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).

             (3)  The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised training commitments for the purposes of this section.



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