INCOME TAX ASSESSMENT ACT 1997 - SECT 52.132 Supplementary amount of payment
INCOME TAX ASSESSMENT ACT 1997 - SECT 52.132
Supplementary amount of paymentThe * 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:
(iv) travel to, or participation in, courses, interviews, education or training;
(v) a child or children wholly or substantially dependent on you;
(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.