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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